Museum Foundation Statement Concerning Automatic Revocation of Tax-Exempt Status

On 25 October 2022, the MCRD Museum Foundation received notice of an automatic revocation of its tax-exempt status from the Internal Revenue Service because of the failure to file a Form 990 (Return of Organization Exempt from Income Tax) for three consecutive years. This means, among other things, that the Museum Foundation is no longer eligible to receive tax deductible contributions.

The Museum Foundation is a self-sustaining, nonprofit, non-federal entity that supports the mission accomplishment of the MCRD Command Museum. Transparency is at the heart of everything we do and fundamentally important to the Museum Foundation’s operations and communications.

The Museum Foundation uses the services of a Certified Public Accountant Firm to complete annual audits and Form 990 filing requirements. Delays in completing both requirements began in 2020, due to an investigation into financial transactions by a former Museum Foundation employee.

Museum Foundation corrective actions include, among others, a forensic examination to determine why the Form 990 filing requirement went unfiled. Furthermore, the Museum Foundation is taking immediate steps to file the Form 990s for the last three years. Finally, the Museum Foundation is applying to have its tax-exempt status retroactively reinstated to the date of revocation. If the Internal Revenue Service approves, then the Museum Foundation resumes its eligibility to receive tax deductible donations.

The Museum Foundation remains confident the Internal Revenue Service will retroactively reinstate our tax-exempt status once provided with a full explanation, to include our implementation of corrective measures to ensure timely filing compliance going forward. The Museum Foundation will announce the results of our forensic investigation (subject to individual privacy concerns) and the findings of the Internal Revenue Service when received.

In the meantime, the Museum Foundation will individually communicate with those donors that the revocation of tax-exempt status may impact, to include discussing with them the Museum Foundation’s willingness to return their respective donations.

We appreciate your patience and understanding while the Museum Foundation works diligently to resolve this unfortunate error.

cunninghamMr. Cory Cunningham is the President and founder of Sustainable Industries (SusInd), a prime contractor for the US and international governments in energy, water and fuel sectors.  Mr. Cunningham concurrently runs the operations and finance for Hyperlight Energy, a US Department of Energy sponsored solar-thermal research and development company.  Additionally, Colonel Cunningham is an active Marine Corps Reservist with 30 years of military service as a United States Marine.          

Leading SusInd, Mr. Cunningham has executed over $55MM in international water filtration contracts with US and Iraqi partners.  Prior to founding Sustainable industries, Mr. Cunningham navigated successful careers in real estate and the United States Marine Corps.  While in the Marine Corps, he founded and operated a real estate investment group, where he profitably acquired, managed and sold single and multi-family properties.  After serving as an active duty Marine, Mr. Cunningham directed corporate and property operations for a $1.1 billion / 9.4 million square foot real estate portfolio until founding Sustainable Industries.  Mr. Cunningham has over 20 years’ experience in real estate and construction.

In addition to business ventures, Col Cunningham currently serves as Commanding Officer of Marine Air Training Support Group (MATSG) 42.  He enlisted in the Marine Corps in 1988, was commissioned as an officer and served primarily as a CH-53E helicopter pilot. He has deployed worldwide, with five deployments and three combat tours supporting Iraq and Afghanistan, receiving two Air Medals for over 200 hours in combat air missions.  He has received Navy Commendation Medals for directing the global movement of over 25,000 Marines and 2,000 tons of equipment while in combat and a second award in peacetime for university recognized leadership as an Adjunct Professor at UCLA.

Mr. Cunningham is a LEED Accredited Professional, a licensed General Contractor (CSLB#969777), a commercial rated rotary and multi-engine pilot and was recognized as a 2011 Top Influential in San Diego Defense Industry.  Mr. Cunningham holds a Bachelor’s of Science in Construction Engineering Management from Oregon State University and a Master’s in Business Administration from the Anderson School at the University of California, Los Angeles.  He serves on multiple non-profit boards and resides in Pacific Beach with his wife Melissa and their three daughters.

museum education

MCRD Museum Education Program

The MCRD Museum offers free tours, classes, and curricula.  Staff can also travel to local schools and classrooms.  Explore our free programming...


research reference

MCRD Museum Reference Center

Photographs, maps, manuscripts, and more are in the MCRD Museum Reference Center. No cost!  Access by appointment.  Explore our Reference Center materials...


Tun Tavern Holiday Party

On December 3rd the Museum will be having a Christmas event. RSVP by clicking the button below.

In order for you to get on the base for museum events, we need to collect certain information in advance.

This form is only for those who are 18 and older and who do not already have base access. Those who may already have access include people who have active duty/reserve ID cards, 100% disabled ID cards, Dependent, Retired, or Retired Dependent ID cards,  DOD civilian employee ID, or VA health ID that says 'service connected' and has already been registered at MCRD's Pass and ID office (the VA cards registered at other bases don't apply).


support the regiment

Join the Support Regiment

The MCRD Museum Foundation depends upon membership fees, grants, and donations to conduct its business of supporting the MCRD Command Museum, the Marines and Sailors of MCRD, San Diego, and the Western Recruiting Region.


sponsors and donors

Sponsors & Donors

The MCRD Museum Foundation established a Sponsors and Donors Wall to honor and recognize Marines and organizations, especially those with a connection to MCRD San Diego, and recognizes donors and supporters at various levels of giving.


Our Impact

Over the past 8 years the MCRD Museum Foundation has contributed over 1 million dollars to the Command Museum. We've recently announced a number of new Museum programs and technological upgrades.


veteran outreach

Veteran Outreach & Increased
Community Engagement

VOICE is the MCRD Command Museum's latest program supported by the Foundation, which is aimed at bringing together Marines, veterans, and the community together at a familiar place, the Depot where Marines are born.


© MCRD Museum. All rights reserved


MCRD Museum Foundation
Building 26 Post Office Box 400085
San Diego, CA 92140-0085

Federal Tax ID: 33-0290006 



MCRD Museum Foundation 990

Museum Hours of Operation:

Mon 8:00 AM to 3:00 PM

Tue-Fri 8:00 AM to 4:00 PM

Family Day Thu 8:00 AM to 5:45 PM

Sat 10:30 AM to 5:00 PM

Foundation Hours of Operation:

Monday-Thursday, 8:00AM-4:00PM

Friday, 8:00AM-3:00PM

Telephone: 1-619-524-4426

Gift Shop: 1-619-524-0663

This email address is being protected from spambots. You need JavaScript enabled to view it.

patriots connection  SiteLock

CFC LogoGuidestar