Cathedral of the Pines Foundation

Nonprofit profile at a glance

EIN
020338521
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rindge, NH, USA
Phone
6038993300
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$465,401
Expenses
$375,317
Assets
$2,543,791
Liabilities
$54,517

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

People named in this filing

  • JIM BANGHART (TREASURER)
  • JERRY BRANCH (DIRECTOR)
  • JED BRUMMER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cathedral of the pines is a national memorial dedicated to the memory and honor of all americans who serve the nation. In the search for peace we are open to the public as a place of spiritual, cultural, and environmental appreciation. We promote the legacy and well-being of all veterans and their families through services, workshops, and events where all are honored and valued. Our grounds inspire peace, tranquility, and natural beauty in a way that honors, respects, and sustains the viability of our environment.

What it reported doing in 2024

The outdoor theater with stone altar and tall pine trees offers an ideal place for baptisms and weddings with a panoramic view of grand monadnock mountain overlooking the extraordinary grounds. Within the 236 acres there is a cemetary for the final resting place among the outdoor chapels, gardens, and panoramic views. We welcome more than 23,000 visitors annually from all over the world to come and participate in our events, explore the grounds, meditate in the chapels and gardens, and learn about our history. We offer a summer sunset series of stories, mothers day, annual blessing of the bikers, plus fraternal order of the eagles services and school.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.3%; rating input score 63
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $13.32 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 6.78; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 63.3% of revenue deployed · 76.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $287K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.