The Edith and Theodore Roosevelt Pine Knot Foundation

What it reported doing in 2024

Educational and historical house and site tours are provided to the public upon request by appointment by knowledgeable guides. There is a conservation easement on the property which places certain restrictions on visitations including the restriction that visitations be only by appointment, except for public openings permitted by the Virginia department of historic resources, who holds the conservation easement on the site's 90+ acres and cottage. Accordingly, docent tours, special events and programs operate within these restrictions, but include:-visitations by appointment are provided without charge to the public by volunteer docents with knowledge of the history of the site and the accomplishments and aspirations of president theodore roosevelt; -bird walks and nature walks in the spring and geology walks in the fall to the public without charge guided by persons with special knowledge of the subjects;-annual onsite fall program for neighbors, volunteers and contributors;-educational programs, including periodic presentations by authors who have written about pine knot specifically and president theodore roosevelt, for church organizations, civic, senior, school children, student and history groups;-an offsite program sponsored by the organization with a professional theodore roosevelt repriser to provide a historical presentation to public and private schools to teach students about the life of president theodore roosevelt and his ideals, accomplishments and time at pine knot;-use of the site by local organizations and schools for civic volunteer work and field trips for schools;-board of directors member presentations about theodore roosevelt and the site to senior groups and other community organizations who are unable to visit the site.

Financial Efficiency

• Mission deployment rate: 83.9%; rating input score 84
• Program expense ratio: 94.1%; rating input score 94
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd 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: 60%; rating input score 60; 21st percentile among comparable filings
• Governance controls: 3 of 7 controls in place; rating input score 43
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • 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: 49.1%; rating input score 87; 87th percentile among comparable filings
• Total-asset coverage ratio: 31.13; rating input score 87; 87th percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
• Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

• Program expense growth: 6% per year; rating input score 100; 68th percentile among comparable filings
• Revenue growth: -1.8% per year; rating input score 0; 53rd percentile among comparable filings
• Asset growth: 3.2% per year; rating input score 100; 58th percentile among comparable filings