2024-11-14T16:22:16-06:00 2023-12-31 540618213 HANTZMON WIEBEL LLP PO BOX 1408 CHARLOTTESVILLE VA 22902 990 2023-01-01 541735338 THE MENOKIN FOUNDATION MENO 8043331776 P O BOX 1221 WARSAW VA 22572 MR BENJAMIN TAYLOE JR PRESIDENT 8043331776 2024-11-14 1 0 TRAVIS W SIMPSON P00481332 4342962156 2023 2024-10-15 13:58:12Z MR BENJAMIN TAYLOE JR P O BOX 1221 WARSAW VA 22572 735588 0 X WWW.MENOKIN.ORG X 1994 VA THE MISSION OF THE MENOKIN FOUNDATION IS TO USE THE HISTORIC RUIN AND THE SURROUNDING BUILT AND NATURAL ENVIRONMENTS TO TRANSCEND THE TRADITIONAL HOUSE MUSEUM EXPERIENCE. WE USE CONTEMPORARY METHODS TO CREATE OPPORTUNITIES FOR THE PUBLIC TO CONTEMPLATE AND EXPLORE THE BUILDING OF AMERICA. 12 12 13 19 0 0 2043843 225391 20600 18193 37345 60870 0 0 2101788 304454 0 0 0 0 518374 528872 0 0 108886 1199698 731126 1718072 1259998 383716 -955544 2440711 1937227 26602 350191 2414109 1587036 SEE SCHEDULE O. 0 0 494214 18193 PUBLIC PROGRAMS OVERVIEW: IN 2023, MENOKIN HOSTED A VIRTUAL DESCENDANTS DAY FOR DESCENDANTS OF THOSE ENSLAVED AT MENOKIN. OTHER PROGRAMS INCLUDED MAKERS MARKET AND MAKERS DAY TO SHOWCASE THOSE IN THE CREATIVE ARTS. VISITORS INCLUDED STUDENTS, SCHOLARS, LIFE-LONG LEARNERS, LOCAL GEOGRAPHIC AND DESCENDANT COMMUNITIES. 484183 CONSTRUCTION AND PRESERVATION: MENOKIN COMPLETED REPAIR OF 95% OF WATER TABLE AROUND THE HOUSE THAT BEGAN IN 2022. WORK INCLUDED A FULL STABILIZATION OF WELL OVER HALF THE PERIMETER WALLS THAT REMAIN. MENOKIN CONTINUES TO PURSUE FUNDRAISING ACTIVITIES TO PROVIDE THE NECESSARY FUNDS FOR FUTURE CONSTRUCTION AND PRESERVATION INITIATIVES. 978397 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 VA X THE ORGANIZATION 8043331776 P O BOX 1221 WARSAW VA 22572 SAMUEL A MCKELVEY EXECUTIVE DIRECTOR 40.00 X 26923 0 6827 BENJAMIN OGLE TAYLOE JR PRESIDENT 1.00 X X 0 0 0 LISA MOUNTCASTLE VICE PRESIDENT 1.00 X X 0 0 0 JOHN H GUY TREASURER 1.00 X X 0 0 0 JAMES DW ZEHMER SECRETARY 1.00 X X 0 0 0 HULLIHEN WILLIAMS MOORE TRUSTEE 1.00 X 0 0 0 BRUCE THOMAS TRUSTEE 1.00 X 0 0 0 TOBEY TALIAFERRO TRUSTEE 1.00 X 0 0 0 MARC WILLIAMS TRUSTEE 1.00 X 0 0 0 MARY LYNN BAYLISS TRUSTEE 1.00 X 0 0 0 ISOBEL MIDDY MORRIS TRUSTEE 1.00 X 0 0 0 JUDITH GORDON TRUSTEE 1.00 X 0 0 0 FRANK JOHNSON TRUSTEE 1.00 X 0 0 0 26923 0 6827 0 0 0 0 CONSIGLI CONSTRUCTION CO INC 72 SUMNER ST MILFORD MA 01757 PROJECT MANAGEMENT - CONSTRUCTION 235075 DOMINION TRADITIONAL BUILDING GROUP 6625 WILSON RD MARSHALL VA 20115 CONSTRUCTION 194157 2 225391 18007 225391 VISITATION & EDUCATION 611710 18193 18193 18193 25640 25640 466364 431134 35230 35230 35230 304454 18193 0 60870 X 33750 21938 6750 5062 406599 291723 46444 68432 57482 40945 6943 9594 31041 22110 3750 5181 34985 34985 533986 492861 41125 2867 2867 22743 8265 13637 841 13449 3774 3774 5901 3924 2795 474 655 14235 2847 2847 8541 7509 5349 907 1253 23744 21249 1193 1302 9873 8835 496 542 REPAIRS AND MAINTENANCE 28838 25806 1450 1582 EDUCATION PROGRAMS & WO 21865 21865 MISCELLANEOUS EXPENSES 13108 8035 5073 1259998 978397 172715 108886 424676 46564 251996 32600 6907 6410 1153610 483917 693438 669693 1063694 1181960 2440711 1937227 26602 33191 317000 26602 350191 X 2414109 1526530 60506 2414109 1587036 2440711 1937227 -955544 117544 10927 0 X X 1 X 0 1 0 X 434096 971427 992495 2043834 225391 4667243 434096 971427 992495 2043834 225391 4667243 746511 3920732 23058 23676 19454 32815 25640 124643 4791886 139239 0.81820 0.84820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 0 1063694 178481 50000 10215 1181960 1258205 -184051 10460 1063694 1150149 144062 25000 11006 1258205 1048599 10000 125817 25000 9267 1150149 914742 212977 70000 9120 1048599 0.99000 0.01000 0.00000 0 0 323591 323591 580770 288994 291776 64185 59154 5031 185064 135769 49295 669693 PART III, LINE 1A: IN ACCORDANCE WITH ACCOUNTING STANDARDS, EXPENDITURES AND CONTRIBUTIONS FOR WORKS OF ART, HISTORICAL TREASURES, AND SIMILAR ASSETS THAT ARE HELD AS PART OF COLLECTIONS ARE NOT RECOGNIZED AS AN ASSET. COST FOR RESTORING AND IMPROVING THE MENOKIN RUIN AND GROUNDS ARE EXPENSED WHEN INCURRED. PART III, LINE 4: THE MENOKIN FOUNDATION IS A CHARITABLE, NON-PROFIT ORGANIZATION CREATED IN 1994. ITS MISSION IS TO PRESERVE AND INTERPRET MENOKIN, THE HOME OF FRANCIS LIGHTFOOT LEE, A SIGNER OF THE DECLARATION OF INDEPENDENCE, AS A FOCUS FOR BETTER UNDERSTANDING THE FIELDS OF ARCHITECTURE, ARCHAEOLOGY, CONSERVATION, HISTORY AND ECOLOGY. MENOKIN IS ONE OF THE BEST-DOCUMENTED EIGHTEENTH CENTURY HOUSES IN VIRGINIA AND ONE OF ONLY A FEW FOR WHICH THE ORIGINAL ARCHITECTURAL DRAWINGS STILL EXIST. THOUGH THE HOUSE IS PARTIALLY COLLAPSED, SOME 80 PERCENT OF ITS ORIGINAL MATERIALS HAVE BEEN REMOVED AND PRESERVED, INCLUDING MOST OF THE INTERIOR WOODWORK. THE FOUNDATION'S COLLECTION CONSISTS OF OVER 1,000 PIECES OF INTERIOR JOINERY FROM THE HOUSE AND OVER 1,500 ARCHITECTURAL STRUCTURAL ELEMENTS EXTRACTED FROM THE REMAINS OF THE HOUSE. THIS EXTENSIVE COLLECTION OF THE ORIGINAL DECORATIVE AND STRUCTURAL PIECES OF MENOKIN PROVIDE AN EXTRAORDINARY METHOD OF TEACHING 18TH CENTURY BUILDING TECHNIQUES TO STUDENTS. THE EDUCATION AND TRAINING PROGRAM,CENTERED AROUND THE COLLECTION, HELPS TO FULFILL THE MENOKIN FOUNDATION'S VISION TO PROTECT THE RUIN FROM FURTHER DETERIORATION AND TO CONSERVE AND PRESENT THE HOUSE IN A MANNER THAT WILL INSPIRE THE PUBLIC TO LEARN MORE ABOUT FRANCIS LIGHTFOOT LEE'S CONTRIBUTION TO THE FOUNDING OF THE UNITED STATES, AND THE REMARKABLE TALENTS OF THE CRAFTSMAN WHO CONSTRUCTED HIS HOME. THE FOUNDATION BELIEVES THAT THE HANDS-ON PRESERVATION LEARNING PROCESS IS AS IMPORTANT AS THE FINAL COMPLETION OF CONSERVATION WORK AT THE MENOKIN RUINS. THE CURRENT STATE OF MENOKIN PROVIDES AN EXTRAORDINARY OPPORTUNITY FOR STUDENTS TO RECEIVE EDUCATION AND TRAINING ON A BROAD SPECTRUM OF ARCHITECTURAL CONSERVATION ISSUES, INCLUDING: MOISTURE PROBLEMS; MAKING AND USING HISTORIC REPAIR MORTARS; WOODWORK REPAIR AND CONSOLIDATION; TECHNIQUES FOR REMOVAL OF PORTLAND CEMENT POINTING, AND WINDOW RESTORATION. HERE WE HAVE A HISTORIC HOUSE OF WHICH ONE-QUARTER REMAINS STANDING WITH ORIGINAL PLASTER, FLOORBOARDS AND FRAMING, WHILE THE REMAINING PARTS OF THE HOUSE, INCLUDING ALL OF THE EXQUISITE INTERIOR WOODWORK, EXIST IN PIECES. THE RARE, ORIGINAL PRESENTATION DRAWINGS AND 1940 HISTORIC AMERICAN BUILDING SURVEY DOCUMENTATION PROVIDES A "ROAD MAP" TO UNDERSTANDING HOW THESE PIECES FIT TOGETHER. PART V, LINE 4: THE FOUNDATION'S ENDOWMENT FUNDS HAVE BEEN ESTABLISHED TO SUPPORT THE PRESERVATION OF THE MENOKIN RUIN AND OTHER OPERATIONAL NEEDS. FORM 990 PART I, LINE 1. THE MENOKIN FOUNDATION MISSION: TO USE THE HISTORIC RUIN AND THE SURROUNDING BUILT AND NATURAL ENVIRONMENTS TO TRANSCEND THE TRADITIONAL HOUSE MUSEUM EXPERIENCE. WE USE CONTEMPORARY METHODS TO CREATE OPPORTUNITIES FOR THE PUBLIC TO CONTEMPLATE AND EXPLORE THE BUILDING OF AMERICA. NEARLY 250 YEARS REMOVED FROM THE REVOLUTIONARY IDEAS OF AMERICA'S FOREFATHERS, WE ARE RECLAIMING THE SPIRIT OF VISIONARY THINKING THAT MARKED THE BIRTH OF OUR NATION. THE MENOKIN FOUNDATION'S PLANS ARE NOT TO RECONSTRUCT MENOKIN AS A VESTIGE OF COLONIAL HISTORY - NOT TO FOLLOW THE CONVENTIONAL ROUTE AND CREATE YET ANOTHER "HOUSE MUSEUM." INSTEAD, WE'RE PURSUING SOMETHING NEVER BEFORE ATTEMPTED IN HISTORIC PRESERVATION CIRCLES. IN PARTICULAR, WE ARE USING STRUCTURAL GLASS TO RECREATE AN ABSTRACT MEMORY OF AN 18TH-CENTURY HOUSE AS IT ONCE STOOD WHILE PROTECTING WHAT REMAINS OF IT TODAY. THIS CONCEPT IS REVOLUTIONARY. BY SHOWCASING THE INTRICATE DETAILS OF THE HOUSE, OUR AIM IS TO CONNECT THE PAST TO THE FUTURE IN RELEVANT, DARING WAYS. WITH THE GLASS HOUSE AS THE CENTERPIECE, THE SURROUNDING GROUNDS ALSO WILL BE TRANSFORMED IN FUTURE PHASES OF THE PLAN FOR MENOKIN. ACROSS ALL PHASES, INNOVATIVE PROGRAMMING AND EDUCATIONAL OPPORTUNITIES WILL BE INCLUDED TO ENSURE MENOKIN HAS SOMETHING VALUABLE TO OFFER PEOPLE OF ALL AGES AND FROM ALL WALKS OF LIFE - NOT JUST DURING ONE-TIME VISITS, BUT OVER AND OVER AGAIN. PRESERVATION AND INNOVATION, HISTORY AND CURRENT EVENTS AND ISSUES, THE BUILDING ARTS AND THE NATURAL SCIENCES - ALL WILL BE PART OF THE MENOKIN EXPERIENCE. FORM 990, PART VI, SECTION B, LINE 11B FOUNDATION MANAGEMENT REVIEW AND APPROVAL ARE REQUIRED PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL TRUSTEES AND REVIEWED WITH THE FULL BOARD EACH YEAR AT THE JANUARY BOARD MEETING. THE EXECUTIVE DIRECTOR REVIEWS THE CONFLICT OF INTEREST POLICY WITH EACH INCOMING TRUSTEE UPON ELECTION TO THE BOARD AS PART THE ORIENTATION PROCESS. THE EXECUTIVE COMMITTEE MONITORS AND ENFORCES THE POLICY BY HOLDING ALL BUSINESS AND GOVERNANCE TRANSACTIONS UP FOR SCRUTINY AGAINST THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE CURRENT SALARY OF THE EXECUTIVE DIRECTOR HAS BEEN SET AND REVIEWED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE FULL BOARD. THE EXECUTIVE DIRECTOR'S SALARY IS COMPARABLE TO EXECUTIVE DIRECTOR SALARIES OF SIMILAR SIZE NONPROFITS IN THE AREA. THE EXECUTIVE COMMITTEE CONDUCTS A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR EVERY JANUARY. BASED UPON THE PERFORMANCE EVALUATION AND THE BUDGETARY NEEDS OF THE FOUNDATION, THE EXECUTIVE COMMITTEE WILL RECOMMEND THE YEARLY SALARY TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 THE FOUNDATION'S FORM 1023 AND FORM 990 ARE AVAILABLE TO THE PUBLIC AT THE FOUNDATION'S ADMINISTRATIVE OFFICES AND CAN BE MAILED OUT UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE FOUNDATION'S ADMINISTRATIVE OFFICES AND CAN BE MAILED UPON REQUEST. FORM 990, PART IX, LINE 11G PRESERVATION: PROGRAM SERVICE EXPENSES 484,183. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484,183. RECRUITMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 32,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,277. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 8,678. MANAGEMENT AND GENERAL EXPENSES 8,848. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,526. FORM 990 PART XII, LINE 2C THE FOUNDATION'S BOARD OF TRUSTEES HAS A COMMITTEE THAT IS RESPONSIBLE FOR SELECTION AND RETENTION OF INDEPENDENT ACCOUNTANTS THAT PERFORM THE FINANCIAL STATEMENT REVIEW. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.