The Wall Street Journal says the records also show the foundation's total expenses for 2011 almost tripled to $35.6 million, compared with $12 million in 2010.
At the same time donations and grants dropped 10 percent to $78.3 million, from $87.4 million in 2010.
The foundation doubled its staff in 2011 to 253 as it prepared for the opening on the 10th anniversary of terrorist attacks. The reopening was delayed due to a dispute over construction costs and other issues.
It's now set to open in late 2013 or early 2014.
Foundation officials say they're committed to fundraising for the memorial and museum.
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