2025-08-20T15:16:43-05:00 2024-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2024-01-01 541735338 THE MENOKIN FOUNDATION MENO 8043331776 P O BOX 1221 WARSAW VA 22572 LISA DICKINSON MOUNTCASTLE PRESIDENT 8043331776 2025-08-04 1 0 OLIVIA A HUTTON CPA P00964688 5406623417 2025-08-04 2024 2025-03-06 01:10:19Z LISA DICKINSON MOUNTCASTL P O BOX 1221 WARSAW VA 22572 1028863 0 X WWW.MENOKIN.ORG X 1994 VA 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 9 20 0 0 225391 760053 18193 14400 60870 84591 0 0 304454 859044 0 0 0 0 528872 342903 0 0 99058 731126 289604 1259998 632507 -955544 226537 1937227 2461622 350191 606281 1587036 1855341 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. 0 0 319403 14400 PUBLIC PROGRAMS OVERVIEW: IN 2024, MENOKIN HOSTED A "MAKER'S DAY" CRAFT FAIR IN JUNE, A "POWER OF PLACE" CONSERVATION AND KAYAK FESTIVAL, INCLUDING KAYAK RACE, IN JULY, GUIDED PADDLES, GUIDED HOUSE AND SITE TOURS, AND A BIENNIAL DESCENDANTS REUNION IN OCTOBER FOR DESCENDANTS OF THOSE ENSLAVED AT MENOKIN. VISITORS INCLUDED TOURISTS, STUDENTS, LIFE-LONG LEARNERS, DESCENDANT COMMUNITIES AND HISTORIC PRESERVATION SPECIALISTS. 39775 CONSTRUCTION AND PRESERVATION: ONGOING RESTORATION AND MAINTENANCE AND REPAIRS ON THE RUIN AND PLANNING FOR WORK ON THE RUIN IN 2025 FOR FUTURE CONSTRUCTION, ARCHAEOLOGY AND PRESERVATION INITIATIVES ACROSS THE SITE. 359178 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 9 1 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 X THE ORGANIZATION 8043331776 P O BOX 1221 WARSAW VA 22572 BENJAMIN BO OGLE TAYLOE JR PRESIDENT 5.00 X X 0 0 0 LISA DICKINSON MOUNTCASTLE VICE-PRESIDENT 6.00 X X 0 0 0 JOHN H GUY IV TREASURER 2.00 X X 0 0 0 MARGARET TOBEY TALIAFERRO SECRETARY 2.00 X X 0 0 0 DR MARY LYNN BAYLISS TRUSTEE 1.00 X 0 0 0 GLORIA GARMON TRUSTEE 3.00 X 0 0 0 JUDITH A GORDON TRUSTEE 3.00 X 0 0 0 FRANK JOHNSON TRUSTEE 1.00 X 0 0 0 THE HON HULLIHEN W MOORE TRUSTEE 1.00 X 0 0 0 ISOBEL MIDDY MORRIS TRUSTEE 3.00 X 0 0 0 BRUCE THOMAS TRUSTEE 2.00 X 0 0 0 MARC WILLIAMS TRUSTEE 1.00 X 0 0 0 CONSTANCE ROSEMONT INTERIM EXECUTIVE DIRECTOR 40.00 X 93500 0 0 93500 0 0 0 0 0 0 0 760053 42240 760053 VISITATION AND EDUCATI 611710 14400 14400 14400 31369 31369 223041 169819 53222 53222 53222 859044 14400 0 84591 93500 65450 28050 214961 161098 26933 26930 18283 14261 2194 1828 16159 12167 1996 1996 30875 30875 11645 11645 62101 39775 2328 19998 6833 6833 13038 5118 7561 359 15941 4027 4026 7888 11060 4424 4424 2212 4072 2444 1221 407 36883 22130 9221 5532 24438 21944 1350 1144 7097 6350 357 390 EDUCATION PROGRAMS AND 25873 25873 REPAIRS AND MAINTENANCE 23239 17430 3485 2324 MISCELLANEOUS EXPENSES 16509 15304 1205 632507 359178 174271 99058 46564 34965 32600 13910 6410 18119 1082111 425580 669693 656531 1181960 1721674 0 16423 1937227 2461622 33191 30858 317000 559000 0 16423 350191 606281 X 1526530 1811419 60506 43922 1587036 1855341 1937227 2461622 226537 41768 0 X X 0 1 X 1 0 X 971427 992495 2043834 225391 760053 4993200 971427 992495 2043834 225391 760053 4993200 803384 4189816 23676 19454 32815 25640 31369 132954 5126154 104145 0.81730 0.81820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 0 1181960 475000 126359 50000 11645 1721674 1063694 178481 50000 10215 1181960 1258205 -184051 10460 1063694 1150149 144062 25000 11006 1258205 1048599 10000 125817 25000 9267 1150149 0.99209 0.00791 0 0 323591 323591 580769 303345 277424 41362 27927 13435 136389 94308 42081 656531 LEASE LIABILITY, OPERATING 16423 16423 X 889167 41768 41768 847399 11645 11645 859044 620862 0 620862 11645 11645 632507 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. PART X, LINE 2: THE FOUNDATION IS A 501(C)(3) ORGANIZATION EXEMPT FROM INCOME TAX PROVIDED UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO INCOME TAX. THE FOUNDATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH GUIDANCE ESTABLISHED BY THE FASB AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE FOUNDATION. X 5 42240 FMV 0 0 0 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 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 AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.