Civic Intelligence

Appalachian Forest Heritage Area Inc

EIN 20-0815517 • 501(c)3 • Elkins, WV

Profile

The Appalachian Forest Heritage Area integrates central Appalachian forest history, culture, natural history, products, and forestry management into a heritage tourism initiative to promote rural community development.

PO Box 1206Elkins, WV 26241

www.appalachianforestnha.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.3%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

29%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$577,478

Down $45,254 (-7.3%) from 2023

Liabilities

Down

$181,419

Down $31,879 (-15%) from 2023

Net Assets

Down

$396,059

Down $13,375 (-3.3%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin38th percentile

Revenue

Up

$1,396,416

Up $310,487 (+29%) from 2023

Expenses

Up

$1,402,224

Up $274,684 (+24%) from 2023

Net Income

Up

-$5,808

Up $35,803 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $31,863Liabilities 2010: $5,029Net Assets 2010: $26,8342010Assets 2011: $46,882Liabilities 2011: $11,645Net Assets 2011: $35,2372011Assets 2012: $43,610Liabilities 2012: $14,110Net Assets 2012: $29,5002012Assets 2013: $84,341Liabilities 2013: $9,050Net Assets 2013: $75,2912013Assets 2014: $87,013Liabilities 2014: $11,707Net Assets 2014: $75,3062014Assets 2015: $98,056Liabilities 2015: $1,735Net Assets 2015: $96,3212015Assets 2016: $79,414Liabilities 2016: $21,197Net Assets 2016: $58,2172016Assets 2017: $78,971Liabilities 2017: $16,959Net Assets 2017: $62,0132017Assets 2018: $146,244Liabilities 2018: $9,122Net Assets 2018: $137,1222018Assets 2019: $149,869Liabilities 2019: $11,615Net Assets 2019: $138,2542019Assets 2020: $193,671Liabilities 2020: $17,970Net Assets 2020: $175,7012020Assets 2021: $480,722Liabilities 2021: $119,221Net Assets 2021: $361,5012021Assets 2022: $567,059Liabilities 2022: $116,015Net Assets 2022: $451,0442022Assets 2023: $622,732Liabilities 2023: $213,298Net Assets 2023: $409,4342023Assets 2024: $577,478Liabilities 2024: $181,419Net Assets 2024: $396,0592024

Highlighted filing

2024

Assets$577,478
Liabilities$181,419
Net Assets$396,059
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $286,309Expenses 2010: $304,985Net Income 2010: -$18,6762010Revenue 2011: $383,003Expenses 2011: $374,360Net Income 2011: $8,6432011Revenue 2012: $386,332Expenses 2012: $393,143Net Income 2012: -$6,8112012Revenue 2013: $485,770Expenses 2013: $439,882Net Income 2013: $45,8882013Revenue 2014: $485,770Expenses 2014: $492,874Net Income 2014: -$7,1042014Revenue 2015: $632,714Expenses 2015: $611,700Net Income 2015: $21,0142015Revenue 2016: $614,636Expenses 2016: $651,837Net Income 2016: -$37,2012016Revenue 2017: $628,728Expenses 2017: $624,933Net Income 2017: $3,7952017Revenue 2018: $761,043Expenses 2018: $692,622Net Income 2018: $68,4212018Revenue 2019: $725,764Expenses 2019: $719,580Net Income 2019: $6,1842019Revenue 2020: $785,482Expenses 2020: $745,664Net Income 2020: $39,8182020Revenue 2021: $829,310Expenses 2021: $642,442Net Income 2021: $186,8682021Revenue 2022: $1,192,951Expenses 2022: $1,129,251Net Income 2022: $63,7002022Revenue 2023: $1,085,929Expenses 2023: $1,127,540Net Income 2023: -$41,6112023Revenue 2024: $1,396,416Expenses 2024: $1,402,224Net Income 2024: -$5,8082024

Highlighted filing

2024

Revenue$1,396,416
Expenses$1,402,224
Net Income-$5,808
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$577,478
Liabilities
$181,419
Net assets
$396,059
Revenue
$1,396,416
Expenses
$1,402,224
Net income
-$5,808
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.18$0.40$1.40$1.40$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.21$0.41$1.09$1.13$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.12$0.45$1.19$1.13$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.12$0.36$0.83$0.64$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.02$0.18$0.79$0.75$0.04
2019Summary only. Only limited summary data is available for this year.$0.15$0.01$0.14$0.73$0.72$0.01
2018Summary only. Only limited summary data is available for this year.$0.15$0.01$0.14$0.76$0.69$0.07
2017Summary only. Only limited summary data is available for this year.$0.08$0.02$0.06$0.63$0.62$0.00
2016Summary only. Only limited summary data is available for this year.$0.08$0.02$0.06$0.61$0.65$0.04
2015Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.63$0.61$0.02
2014Summary only. Only limited summary data is available for this year.$0.09$0.01$0.08$0.49$0.49$0.01
2013Summary only. Only limited summary data is available for this year.$0.08$0.01$0.08$0.49$0.44$0.05
2012Summary only. Only limited summary data is available for this year.$0.04$0.01$0.03$0.39$0.39$0.01
2011Summary only. Only limited summary data is available for this year.$0.05$0.01$0.04$0.38$0.37$0.01
2010Summary only. Only limited summary data is available for this year.$0.03$0.01$0.03$0.29$0.30$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,400,873
Mission and Program Overview

Mission

The Appalachian Forest Heritage Area integrates central Appalachian forest history, culture, natural history, products, and forestry management into a heritage tourism initiative to promote rural community development.

Provide coordinating support for organizations and agencies within the Appalachian Forest Heritage Area who regularly engage in forest heritage culture, historic preservation, conservation, and community development related to our organizational themes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$257,812$250,937▼ $6,875
Pledges and Grants Receivable$166,263$245,750▲ $79,487
Cash and Non-Interest-Bearing Accounts$188,156$66,275▼ $121,881
Prepaid Expenses and Deferred Charges$3,751$8,574▲ $4,823
Accounts Receivable$6,750$5,942▼ $808
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$622,732$577,478▼ $45,254
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$197,247$157,999▼ $39,248
Accounts Payable and Accrued Expenses$5,761$14,080▲ $8,319
Other Liabilities$10,290$9,340▼ $950
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$213,298$181,419▼ $31,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,434$396,059▼ $13,375
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$409,434$396,059▼ $13,375
Total Liabilities and Net Assets / Fund Balance$622,732$577,478▼ $45,254

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$250,937$24,063$275,000
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Logan SmithExecutive DirectorFT$64,792$64,792

Board Members and Trustees

NameTitle
Robert JohnsonPresident
David McGillVice President
Deidre RichieDirector
Jolynn PowersDirector
Kent WalkerDirector
Martha MacgillDirector
Michael DreisbachDirector
Rexana McCourtDirector
Robert BurnsDirector
Susan WilliamsDirector
Travis MillerSecretary
Anne BeardsleeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,230,905
Program Service Revenue
$160,961
Investment Income
$0
Other Revenue
$4,550
All Other Contributions
$181,325
Change in Net Assets
$-5,808

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,396,416
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,396,416
Total Revenue per Form 990
$1,396,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,005,196
Other Expenses$275,506
Grants and Similar Amounts Paid$121,522
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$853,680$49,971$0$903,651
Grants to Domestic Orgs$121,522--$121,522
Payroll Taxes$94,581$3,998$0$98,579
Office Expenses$51,839$10,825$0$62,664
Fees for Services Other$52,244$0$0$52,244
Travel$47,501$1,909$0$49,410
Occupancy$6,248$14,650$0$20,898
Fees for Services Accounting$0$20,115$0$20,115
All Other Expenses$0$19,810$0$19,810
Insurance$2,140$5,208$0$7,348
Depreciation Depletion$0$6,875$0$6,875
Conferences and Meetings$4,932$1,786$0$6,718
Other Expenses$5,349$196$0$5,545
Advertising$2,720$2,474$0$5,194
Other Employee Benefits$0$2,966$0$2,966
Fees for Services Management$0$1,910$0$1,910
Total Functional Expenses$1,257,369$144,855$0$1,402,224

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,414,720
Expenses per Audited Statements$1,402,224
Total Expenses per Form 990$1,402,224
Expenses Not Reported on Form 990$12,496
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Evergreen Heritage Center Foundation IncFrostburg, MD-The purpose of this project is to develop displays and interpretive signage for an exhibit memorializing the Evergreen Heritage Center's (EHC) Forest Gatehouse, originally built circa 1822.$13,500
Hardy County Convention and Visitors BureauMathia, WV-Working with designers, installers, a writer, and continuing our work with consultants finalizing the museum content with the Visit Hardy Executive Director. It will also produce a travel information center and home for Visit Hardy.$10,000
High Rocks Educational CorporationHillsboro, WV-We need to restore and repair two buildings on Historic Main Street. We are seeking funding to stabilize both buildings from water damage, which could include replacing and repairing roofing, and other structural repairs to ensure that the building is safe for community use.$10,000
Passages of the W Potomac Heritage AreaCumberland, MD-The PWPHA would like to add augmented reality sites to the app. These sites would all be historical sites throughout the county. The augmented reality would turn those sites into real-time history sites through the visitors phone and app.$10,000
Woodlands Development GroupElkins, WV-The rehabilitated Tygart Hotel will have it's walls covered with original art created by local and regional artists to explore the history and stories of five Ghost Towns in the Monongahela National Forest. The works will be paired with topo maps, historic photographs, and interpretation as well as a guide book/brochure to help visitors and residents locate and further explore the sites of the towns and delve deeper into the history of our region and communities.$10,000
Arthurdale Heritage IncArthurdale, WV-This project will entail upgrading four bathrooms and the HVAC system in our historic Esso Station and Museum building as well as restoring original stone pillars in our furniture factory ruins and restoring the brick chimney at our historic E-2 Homestead house.$9,494
Future Generations Univ CorpFranklin, WV-Develop a comprehensive preservation plan for the historic Anderson House in Franklin, West Virginia.$8,388
Friends of BlackwaterThomas, WV-This Project will plan and carry out a two-year series of free, guided outdoor field trips in the Tucker-County-and-neighboring area, led by experienced guides with strong expertise in birdwatching, butterflying, herping, botanizing, and local history.$6,788
Greenbrier Valley Archaeology IncLewsiburg, WV-The Fort Warwick project combines archaeology and heritage tourism to assist preservation and interpretation. Through tourism and experiential learning, it will create a new understanding of the role of forest resources in frontier settlement and history.$6,000
Randolph Co Park and Rec dba Camp Pioneerbeverly, WV-To renovate the historic one room schoolhouse that is located on the 4-H Camp Pioneer property and develop the building as a museum featuring the history of 4-H in Randolph County.$6,000
Woodlands Community LendersElkins, WV-The Lost Towns Network is a regional initiative to help Mon Forest artists develop their business skills and increase their chances of developing a successful career as an artist.$5,875
Experience Learning IncCircleville, WV-Edicate youth on the power of place, forest heritage and mountain stewardship$5,421
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,301
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee reimbursements$1,057
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Part VI, Section A, Line 6

“Members are unofficial and only made up of stakeholders who attend the Annual Meeting”

Form 990, Part VI, Section A, Line 7A

“Board members are elected each year by stakeholders present at annual meeting”

Form 990, Part VI, Section B, Line 11B

“The 990 is submitted to the Treasurer and Finance Committee prior to submission to the IRS for review.”

Form 990, Part VI, Section B, Line 12C

“At meetings of the Board and committees, members are required to disclose any conflicts of interest and recuse themselves from decisions made where conflict exists.”

Form 990, Part VI, Section C, Line 19

“The corporate 990 is made available to the State of WV and is available at the Secretary of State's site as well as upon request to AFNHA directly.”

Filing and Contact Details

Filer

Filer Name
Appalachian Forest Heritage Area Inc
EIN
20-0815517
Phone
3046366182
Address
PO Box 1206, Elkins, WV 26241
Doing Business As
Appalachian Forest National Heritage Area

Signing Officer

Name
Robert Burns
Title
Treasurer
Phone
3046183611
Signed
2025-11-17

Organization Details

Principal Officer
Robert Johnson
Formed
2003
Legal Domicile
Wv
Voting Board Members
12
Independent Board Members
12
Employees
61
Volunteers
240
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“To account for erroneous balance entry on audited financial statements”

Financial Statement Notes

Schedule D, Part XII, Line 2D

“Adjusting entry to correct for erroneous balance per audited financials”

Raw XML AppendixShowing 400 of 780 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/Desc0AFNHA AmeriCorps deployed 30 National Service members throughout the state West Virginia to support organizations serving within the themes of Conservation, and Heritage for Community Development. Members provided over 51,000 hours of service to 27 sites. Conservation service specifically included activities such as watershed restoration, environmental education, non-native species management, field data collection, tree planting, trail building and maintenance, environmental recreation support, among others. Heritage members supported museums, cultural centers for music and the arts, and hands on Historic Preservation. Community Development members supported organizations such as welcome centers, municipalities, boards, and foundations. All service members provided support for volunteer management activities for their sites and added greatly to the volunteer capacity and output of their specific organizations. AC members managed over 312 unique volunteers for their sponsoring sites in 2024, increasing capacity for their site. Members provided direct service resulting in the improvement of public lands.
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