Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Kentucky Heartwood Inc.
EIN 01-0701145 • 501(c)3 • Berea, KY
Pub. 78 Eligible990-N Coverage
Profile
Kentucky heartwood seeks to protect and restore the integrity, stability, and beauty of kentuckys native forests and biotic communities through research, education, advocacy, and community engagement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 27.7% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$209,897
Down $16,946 (-7.5%) from 2024
Liabilities
Down$4,078
Down $1,508 (-27%) from 2024
Net Assets
Down$205,819
Down $15,438 (-7.0%) from 2024
Revenue
Down$159,282
Down $66,259 (-29%) from 2024
Expenses
Down$177,646
Down $51,197 (-22%) from 2024
Net Income
Down-$18,364
Down $15,062 (-456%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $209,897
- Liabilities
- $4,078
- Net assets
- $205,819
- Revenue
- $159,282
- Expenses
- $177,646
- Net income
- -$18,364
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 8, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $159,513
Mission and Program Overview
Mission
Kentucky heartwood seeks to protect and restore the integrity, stability, and beauty of kentuckys native forests and biotic communities through research, education, advocacy, and community engagement.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $72,479 | $81,088 | ▲ $8,609 |
| Savings and Temporary Cash Investments | $75,567 | $77,512 | ▲ $1,945 |
| Cash and Non-Interest-Bearing Accounts | $72,331 | $45,642 | ▼ $26,689 |
| Pledges and Grants Receivable | $3,880 | - | - |
| Land, Buildings, and Equipment, Net | $2,586 | $2,633 | ▲ $47 |
| Total Assets | $226,843 | $209,897 | ▼ $16,946 |
| Other Assets Total | - | $3,022 | - |
| Liabilities | |||
| Other Liabilities | $5,371 | $3,336 | ▼ $2,035 |
| Accounts Payable and Accrued Expenses | $215 | $742 | ▲ $527 |
| Total Liabilities | $5,586 | $4,078 | ▼ $1,508 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $166,489 | $147,261 | ▼ $19,228 |
| Net Assets With Donor Restrictions | $54,768 | $58,558 | ▲ $3,790 |
| Total Net Assets Fund Balance | $221,257 | $205,819 | ▼ $15,438 |
| Total Liabilities and Net Assets / Fund Balance | $226,843 | $209,897 | ▼ $16,946 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $633 | $3,616 | $4,249 |
| Land | $2,000 | - | $2,000 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2025 | $45,897 | - | ▲ $7,916 | - | $53,568 |
| 2024 | $40,678 | - | ▲ $5,438 | - | $45,897 |
| 2023 | $35,089 | $550 | ▲ $5,064 | - | $40,678 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Johanna Delgado Avecedo | Executive Di | FT | $44,062 | $44,062 |
Board Members and Trustees
| Name | Title |
|---|---|
| Chris Schimmoeller | President |
| David Cooper | Board Member |
| Elijah Hicks | Board Member |
| Gretchen Collins | Board Member |
| Judy Tipton | Board Member |
| Julian Campbell | Board Member |
| Xyara Asplen | Secretary |
| Patty Draus | Treasurer |
| Ted Withrow | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $154,019
- Program Service Revenue
- $0
- Investment Income
- $4,760
- Other Revenue
- $503
- All Other Contributions
- $150,139
- Change in Net Assets
- $-18,364
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $145,317 |
| Other Expenses | $32,329 |
| Total Fundraising Expense | $4,155 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $72,736 | $16,366 | $1,818 | $90,920 |
| Current Officers, Directors, Trustees, and Key Employees | $35,250 | $7,931 | $881 | $44,062 |
| Payroll Taxes | $8,268 | $1,860 | $207 | $10,335 |
| Occupancy | - | $8,604 | - | $8,604 |
| Information Technology | $6,192 | $182 | $486 | $6,860 |
| Insurance | $248 | $3,482 | - | $3,730 |
| Travel | $3,642 | - | - | $3,642 |
| Advertising | $1,876 | - | $589 | $2,465 |
| Office Expenses | $1,544 | $140 | - | $1,684 |
| Fees for Services Accounting | - | $1,300 | - | $1,300 |
| Fees for Services Legal | $998 | - | - | $998 |
| Depreciation Depletion | - | $902 | - | $902 |
| Conferences and Meetings | $352 | - | - | $352 |
| Other Expenses | $70 | $323 | $174 | $323 |
| Fees for Service Investment Mgmnt Fees | - | $245 | - | $245 |
| Total Functional Expenses | $131,176 | $42,315 | $4,155 | $177,646 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Liabilities | $3,336 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“Previous to 2022 only a 990ez was required and the final draft was made available by email and board meeting for review or questions. Beginning with 2023, the 990 documents will be reviewed by the board prior to submission.”
Form 990, Page 6, Part VI, Line 12C
“Everyone has a duty to disclose, especially board members and staff, who also are required to annually acknowledge the policy in writing. All conflicts will be investigated and resolved. Actions may include consensus resolution or discipline or removal from office.”
Form 990, Page 6, Part VI, Line 15A
“To establish the compensation of the organizations ceo/ed: -compensation survey or study -approval by the board or compensation committee”
Form 990, Page 6, Part VI, Line 18
“Guidestar, and propublica”
Form 990, Page 6, Part VI, Line 19
“No documents available to the public”
Filing and Contact Details
Filer
- Filer Name
- Kentucky Heartwood Inc
- EIN
- 01-0701145
- Phone
- 5024685987
- Address
- PO BOX 1486, BEREA, KY 40403-3486
Signing Officer
- Name
- Patty Draus
- Title
- Treasurer
- Phone
- 5024685987
- Signed
- 2026-04-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Chris Schimmoeller
- Formed
- 1992
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 6
- Volunteers
- 37
Preparer
- Firm
- Baldwin Cpas Pllc
- Address
- 713 W MAIN ST, RICHMOND, KY 40475-1351
- Preparer
- Myron D Fisher
- Phone
- 8596269040
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4A
“1. Forest protection advocacy and legal action kentucky heartwood conducted forest protection advocacy and legal support activities to conserve mature and old-growth forests on public lands within the daniel boone national forest. Activities included scientific review of environmental assessment, preparation of formal objections to proposed timber projects, and participation in mediation processes. These activities directly advanced the organization's exempt purpose by protecting biodiversity, forest ecosystems, and watershed health for local communities. In 2025, the organization reviewed projects affecting more than 20,000 acres, engaged 300+ community members, and submitted multiple editorial pieces to newspapers. Total expenses: 55,000.”
Form 990, Page 2, Part III, Line 4B
“2. Community education and public engagement kentucky heartwood provided environmental education and public engagement programs focused on forest ecology, land stewardship, and public participation in federal land management processes. Activities included guided forest walks, community meetings, educational presentations, newsletters, members annual meeting, and outreach communications. These programs advanced the organization's exempt purpose by increasing public understanding of forest conservation and enabling informed civic participation. In 2025, kentucky heartwood reached 500+ participants through monthly electronic newsletters (10) quarterly updates (3) tabling (~5) at community events and our members annual spring meeting. Total expenses: 52,000.”
Form 990, Part XI, Line 9
“Grant rev recognized in py -3,881”
Financial Statement Notes
Schedule D, Page 2, Part V, Line 4
“The purposes of the fund are to further or carry out the charitable and educational purposes of foundation and to support any one or more of the charitable purposes of donor.”
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| IRS990/Desc | 0 | 1. FOREST PROTECTION ADVOCACY AND LEGAL ACTION KENTUCKY HEARTWOOD CONDUCTED FOREST PROTECTION ADVOCACY AND LEGAL SUPPORT ACTIVITIES TO CONSERVE MATURE AND OLD-GROWTH FORESTS ON PUBLIC LANDS WITHIN THE DANIEL BOONE NATIONAL FOREST. ACTIVITIES INCLUDED SCIENTIFIC REVIEW OF ENVIRONMENTAL ASSESSMENT, PREPARATION OF FORMAL OBJECTIONS TO PROPOSED TIMBER PROJECTS, AND PARTICIPATION IN MEDIATION PROCESSES. THESE ACTIVITIES DIRECTLY ADVANCED THE ORGANIZATION'S EXEMPT PURPOSE BY PROTECTING BIODIVERSITY, FOREST ECOSYSTEMS, AND WATERSHED HEALTH FOR LOCAL COMMUNITIES. IN 2025, THE ORGANIZATION REVIEWED PROJECTS AFFECTING MORE THAN 20,000 ACRES, ENGAGED 300+ COMMUNITY MEMBERS, AND SUBMITTED MULTIPLE EDITORIAL PIECES TO NEWSPAPERS. TOTAL EXPENSES: 55,000. |
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| IRS990/MissionDesc | 0 | KENTUCKY HEARTWOOD SEEKS TO PROTECT AND RESTORE THE INTEGRITY, STABILITY, AND BEAUTY OF KENTUCKYS NATIVE FORESTS AND BIOTIC COMMUNITIES THROUGH RESEARCH, EDUCATION, ADVOCACY, AND COMMUNITY ENGAGEMENT. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 205819 |
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| IRS990/OtherExpensesGrp/Desc | 0 | FEES & PENALTIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & SUBSCRIPTIONS |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 980 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 70 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 323 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3336 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUES |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 72736 |
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| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 207 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1860 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8268 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10335 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 3880 |
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| IRS990/PrincipalOfficerNm | 0 | CHRIS SCHIMMOELLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 2. COMMUNITY EDUCATION AND PUBLIC ENGAGEMENT KENTUCKY HEARTWOOD PROVIDED ENVIRONMENTAL EDUCATION AND PUBLIC ENGAGEMENT PROGRAMS FOCUSED ON FOREST ECOLOGY, LAND STEWARDSHIP, AND PUBLIC PARTICIPATION IN FEDERAL LAND MANAGEMENT PROCESSES. ACTIVITIES INCLUDED GUIDED FOREST WALKS, COMMUNITY MEETINGS, EDUCATIONAL PRESENTATIONS, NEWSLETTERS, MEMBERS ANNUAL MEETING, AND OUTREACH COMMUNICATIONS. THESE PROGRAMS ADVANCED THE ORGANIZATION'S EXEMPT PURPOSE BY INCREASING PUBLIC UNDERSTANDING OF FOREST CONSERVATION AND ENABLING INFORMED CIVIC PARTICIPATION. IN 2025, KENTUCKY HEARTWOOD REACHED 500+ PARTICIPANTS THROUGH MONTHLY ELECTRONIC NEWSLETTERS (10) QUARTERLY UPDATES (3) TABLING (~5) AT COMMUNITY EVENTS AND OUR MEMBERS ANNUAL SPRING MEETING. TOTAL EXPENSES: 52,000. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 52000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 3. PROGRAM CAPACITY BUILDING THROUGH KEY STAFF HIRING TO STRENGTHEN THE DELIVERY OF ITS EXEMPT PURPOSE, KENTUCKY HEARTWOOD HIRED A NEW EXECUTIVE DIRECTOR AND A STAFF ECOLOGIST TO LEAD AND EXPAND ITS CONSERVATION, EDUCATION, AND SCIENCE-BASED ADVOCACY PROGRAMS. THESE HIRES INCREASED THE ORGANIZATION'S CAPACITY TO CONDUCT FOREST MONITORING, MANAGE CONSERVATION INITIATIVES, ENGAGE COMMUNITIES, AND COORDINATE COMPLEX ADVOCACY AND LEGAL PROCESSES. IN 2025, THE NEW STAFF SUPPORTED ALL CORE PROGRAM AREAS, EXPANDED SCIENTIFIC AND TECHNICAL EXPERTISE, AND IMPROVED ORGANIZATIONAL EFFECTIVENESS IN PROTECTING KENTUCKY'S FORESTS AND BIODIVERSITY. TOTAL EXPENSES: 24,176. |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PURPOSES OF THE FUND ARE TO FURTHER OR CARRY OUT THE CHARITABLE AND EDUCATIONAL PURPOSES OF FOUNDATION AND TO SUPPORT ANY ONE OR MORE OF THE CHARITABLE PURPOSES OF DONOR. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 1. FOREST PROTECTION ADVOCACY AND LEGAL ACTION KENTUCKY HEARTWOOD CONDUCTED FOREST PROTECTION ADVOCACY AND LEGAL SUPPORT ACTIVITIES TO CONSERVE MATURE AND OLD-GROWTH FORESTS ON PUBLIC LANDS WITHIN THE DANIEL BOONE NATIONAL FOREST. ACTIVITIES INCLUDED SCIENTIFIC REVIEW OF ENVIRONMENTAL ASSESSMENT, PREPARATION OF FORMAL OBJECTIONS TO PROPOSED TIMBER PROJECTS, AND PARTICIPATION IN MEDIATION PROCESSES. THESE ACTIVITIES DIRECTLY ADVANCED THE ORGANIZATION'S EXEMPT PURPOSE BY PROTECTING BIODIVERSITY, FOREST ECOSYSTEMS, AND WATERSHED HEALTH FOR LOCAL COMMUNITIES. IN 2025, THE ORGANIZATION REVIEWED PROJECTS AFFECTING MORE THAN 20,000 ACRES, ENGAGED 300+ COMMUNITY MEMBERS, AND SUBMITTED MULTIPLE EDITORIAL PIECES TO NEWSPAPERS. TOTAL EXPENSES: 55,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 2. COMMUNITY EDUCATION AND PUBLIC ENGAGEMENT KENTUCKY HEARTWOOD PROVIDED ENVIRONMENTAL EDUCATION AND PUBLIC ENGAGEMENT PROGRAMS FOCUSED ON FOREST ECOLOGY, LAND STEWARDSHIP, AND PUBLIC PARTICIPATION IN FEDERAL LAND MANAGEMENT PROCESSES. ACTIVITIES INCLUDED GUIDED FOREST WALKS, COMMUNITY MEETINGS, EDUCATIONAL PRESENTATIONS, NEWSLETTERS, MEMBERS ANNUAL MEETING, AND OUTREACH COMMUNICATIONS. THESE PROGRAMS ADVANCED THE ORGANIZATION'S EXEMPT PURPOSE BY INCREASING PUBLIC UNDERSTANDING OF FOREST CONSERVATION AND ENABLING INFORMED CIVIC PARTICIPATION. IN 2025, KENTUCKY HEARTWOOD REACHED 500+ PARTICIPANTS THROUGH MONTHLY ELECTRONIC NEWSLETTERS (10) QUARTERLY UPDATES (3) TABLING (~5) AT COMMUNITY EVENTS AND OUR MEMBERS ANNUAL SPRING MEETING. TOTAL EXPENSES: 52,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREVIOUS TO 2022 ONLY A 990EZ WAS REQUIRED AND THE FINAL DRAFT WAS MADE AVAILABLE BY EMAIL AND BOARD MEETING FOR REVIEW OR QUESTIONS. BEGINNING WITH 2023, THE 990 DOCUMENTS WILL BE REVIEWED BY THE BOARD PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EVERYONE HAS A DUTY TO DISCLOSE, ESPECIALLY BOARD MEMBERS AND STAFF, WHO ALSO ARE REQUIRED TO ANNUALLY ACKNOWLEDGE THE POLICY IN WRITING. ALL CONFLICTS WILL BE INVESTIGATED AND RESOLVED. ACTIONS MAY INCLUDE CONSENSUS RESOLUTION OR DISCIPLINE OR REMOVAL FROM OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO ESTABLISH THE COMPENSATION OF THE ORGANIZATIONS CEO/ED: -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GUIDESTAR, AND PROPUBLICA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GRANT REV RECOGNIZED IN PY -3,881 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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