The US COVID-19 Victims and Heroes National Memorial Foundation is a nonprofit organization dedicated to honoring the lives of the 1.2 million individuals lost to the COVID-19 pandemic and recognizing the contributions of 31.5 million essential frontline heroes across the United States. With an operating budget of $36.4K and total revenue of $36.9K for the filing year 2025, the foundation focuses on civic participation by serving the public through memorialization efforts that help families, friends, colleagues, and communities mourn their losses and celebrate legacies. The organization does not rely on a single funder for 50% or more of its revenue.