Civic Intelligence

Pan Am 103-Lockerbie Legacy Foundation Inc

EIN 83-2995873 • 501(c)3 • Miami, FL

Profile

We give voice and remember the 270 people murdered in the terrorist attack of December 21, 1988. We chronicle the stories of the victims, families, townspeople,first responder.

7310 SW 47 CourtMiami, FL 33143

www.pa103ll.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

15.84x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

5.73x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-152%

Higher net margin than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

17th percentile

-60%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$134,687

Down $206,022 (-60%) from 2023

Liabilities

Up

$2,133,653

Up $359,817 (+20%) from 2023

Net Assets

Down

-$1,998,966

Down $565,839 (-39%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Up

$372,650

Up $56,721 (+18%) from 2023

Expenses

Down

$938,489

Down $53,783 (-5.4%) from 2023

Net Income

Up

-$565,839

Up $110,504 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2019: $197,778Liabilities 2019: $280,539Net Assets 2019: -$82,7612019Assets 2020: $715,625Liabilities 2020: $818,543Net Assets 2020: -$102,9182020Assets 2021: $650,304Liabilities 2021: $974,801Net Assets 2021: -$324,4972021Assets 2022: $719,584Liabilities 2022: $1,476,368Net Assets 2022: -$756,7842022Assets 2023: $340,709Liabilities 2023: $1,773,836Net Assets 2023: -$1,433,1272023Assets 2024: $134,687Liabilities 2024: $2,133,653Net Assets 2024: -$1,998,9662024

Highlighted filing

2024

Assets$134,687
Liabilities$2,133,653
Net Assets-$1,998,966
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2019: $132,377Expenses 2019: $215,138Net Income 2019: -$82,7612019Revenue 2020: $171,352Expenses 2020: $191,509Net Income 2020: -$20,1572020Revenue 2021: $228,145Expenses 2021: $449,724Net Income 2021: -$221,5792021Revenue 2022: $379,790Expenses 2022: $812,077Net Income 2022: -$432,2872022Revenue 2023: $315,929Expenses 2023: $992,272Net Income 2023: -$676,3432023Revenue 2024: $372,650Expenses 2024: $938,489Net Income 2024: -$565,8392024

Highlighted filing

2024

Revenue$372,650
Expenses$938,489
Net Income-$565,839
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$134,687
Liabilities
$2,133,653
Net assets
-$1,998,966
Revenue
$372,650
Expenses
$938,489
Net income
-$565,839
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.13$2.13$2.00$0.37$0.94$0.57
2023Detailed filing. Detailed filing data is available for this year.$0.34$1.77$1.43$0.32$0.99$0.68
2022Detailed filing. Detailed filing data is available for this year.$0.72$1.48$0.76$0.38$0.81$0.43
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.97$0.32$0.23$0.45$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.82$0.10$0.17$0.19$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.28$0.08$0.13$0.22$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 15, 2025
Return Version
2024v5.1
Gross Receipts
$372,650
Mission and Program Overview

Mission

We give voice and remember the 270 people murdered in the terrorist attack of December 21, 1988. We chronicle the stories of the victims, families, townspeople,first responder.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$1,768,250$2,104,050▲ $335,800
Intangible Assets$276,391$121,814▼ $154,577
Cash and Non-Interest-Bearing Accounts$55,602$7,118▼ $48,484
Land, Buildings, and Equipment, Net$8,716$5,755▼ $2,961
Total Assets$340,709$134,687▼ $206,022
Liabilities
Other Liabilities$5,586$29,603▲ $24,017
Total Liabilities$1,773,836$2,133,653▲ $359,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,433,127$-1,998,966▼ $565,839
Total Net Assets Fund Balance$-1,433,127$-1,998,966▼ $565,839
Total Liabilities and Net Assets / Fund Balance$340,709$134,687▼ $206,022

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,755$16,906$22,661
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Carisa Harris-adamsonDirector
DAVID Jr LAWRENCEDirector
Jodi FlowersDirector
Lynn MartensteinDirector
Paul HudsonDirector
M Victoria CummockCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$372,650
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$372,650
Change in Net Assets
$-565,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$610,171
Salaries, Compensation, and Employee Benefits$302,311
Grants and Similar Amounts Paid$26,007
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$302,311--$302,311
Fees for Services Other$205,454--$205,454
All Other Expenses$197,431--$197,431
Depreciation Depletion$176,666--$176,666
Grants to Domestic Orgs$26,007--$26,007
Travel$21,476--$21,476
Office Expenses$3,295--$3,295
Fees for Services Legal$3,014--$3,014
Other Expenses$1,814--$1,814
Total Functional Expenses$938,489$0$0$938,489
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,768,250$2,104,050▲ $335,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$13,010
Direct Deposit Liabilities$9,528
Credit Card$7,065
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Yes the governing body of the organization review the tax return before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“It was attached to the TY 2020.”

Governing documents etc available to public Part VI line 19

“Documents are available at upon request.”

Filing and Contact Details

Filer

Filer Name
Pan Am 103-lockerbie Legacy Foundation Inc
EIN
83-2995873
In Care Of
% M Victoria Cummock
Phone
3056656740
Address
7310 SW 47 COURT, Miami, FL 33143

Signing Officer

Name
M Victoria Cummock
Title
CEO
Phone
3056677218
Signed
2025-03-15
Discuss with paid preparer
No

Organization Details

Principal Officer
M Victoria Cummock
Formed
2018
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
0
Employees
7

Preparer

Firm
Globally Accountants LLC
Address
13340 SW 88th Ter Block C, Miami, FL 33186
Preparer
Duaxson Espinoza
Phone
7865544953
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“11g”

List of other expenses Part IX line 24E

“24e”

General explanation attachment

“PART IIIORGANIZATIONS PRIMARY PURPOSE EXEMPTIONWe give voice and remember the 270 people murdered in the terrorist attack of December 21, 1988 Pan Am Flight 103 over Lockerbie, Scotland.We chronicle the stories of the victims, families, townspeople,first responders.We create a digital archiave to ensure current and future generations can gain an understanding of the global impact and significance of the terrorist attack.”

Raw XML Appendix361 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES THE GOVERNING BODY OF THE ORGANIZATION REVIEW THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1It was attached to the TY 2020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE AT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt311g
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt424e
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART IIIORGANIZATIONS PRIMARY PURPOSE EXEMPTIONWe give voice and remember the 270 people murdered in the terrorist attack of December 21, 1988 Pan Am Flight 103 over Lockerbie, Scotland.We chronicle the stories of the victims, families, townspeople,first responders.We create a digital archiave to ensure current and future generations can gain an understanding of the global impact and significance of the terrorist attack.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0M VICTORIA CUMMOCK
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAN AM 103-LOCKERBIE LEGACY FOUNDATION INC
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ReturnHeader/Filer/InCareOfNm0% M Victoria Cummock
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Globally Accountants LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013340 SW 88th Ter Block C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Miami
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUAXSON ESPINOZA
ReturnHeader/ReturnTs02025-07-01T23:14:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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