Civic Intelligence

World Heritage Animal Genomic Resources

EIN 26-0399855 • 501(c)3 • Morehead, KY

Profile

Agricultural and Natural Resource Biodiversity Conservation and Education

PO Box 1373Morehead, KY 40351

www.whagrinstitute.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

2.40x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

99th percentile

721%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

73rd percentile

26%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$5,112,320

Up $5,036,520 (+6644%) from 2022

Liabilities

Up

$263,000

Up $248,060 (+1660%) from 2022

Net Assets

Up

$4,849,320

Up $4,788,460 (+7868%) from 2022

Revenue

Up

$109,735

Up $40,440 (+58%) from 2022

Expenses

Up

$96,815

Up $19,320 (+25%) from 2022

Net Income

Up

$12,920

Up $21,120 (+258%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $0Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $7,650Liabilities 2011: $0Net Assets 2011: $7,6502011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $7,000Liabilities 2013: $0Net Assets 2013: $7,0002013Assets 2014: $7,190Liabilities 2014: $0Net Assets 2014: $7,1902014Assets 2016: $47,900Liabilities 2016: $3,300Net Assets 2016: $44,6002016Assets 2017: $95,905Liabilities 2017: $9,820Net Assets 2017: $86,0852017Assets 2018: $118,200Liabilities 2018: $16,920Net Assets 2018: $101,2802018Assets 2019: $110,605Liabilities 2019: $14,940Net Assets 2019: $95,6652019Assets 2020: $97,630Liabilities 2020: $14,940Net Assets 2020: $82,6902020Assets 2021: $84,000Liabilities 2021: $14,940Net Assets 2021: $69,0602021Assets 2022: $75,800Liabilities 2022: $14,940Net Assets 2022: $60,8602022Assets 2024: $5,112,320Liabilities 2024: $263,000Net Assets 2024: $4,849,3202024

Highlighted filing

2024

Assets$5,112,320
Liabilities$263,000
Net Assets$4,849,320

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $75,000Expenses 2010: $81,000Net Income 2010: -$6,0002010Revenue 2011: $177,800Expenses 2011: $170,150Net Income 2011: $7,6502011Revenue 2012: $94,400Expenses 2012: $102,050Net Income 2012: -$7,6502012Revenue 2013: $73,500Expenses 2013: $66,500Net Income 2013: $7,0002013Revenue 2014: $67,950Expenses 2014: $67,760Net Income 2014: $1902014Revenue 2016: $98,000Expenses 2016: $96,705Net Income 2016: $1,2952016Revenue 2017: $132,250Expenses 2017: $112,010Net Income 2017: $20,2402017Revenue 2018: $95,700Expenses 2018: $80,505Net Income 2018: $15,1952018Revenue 2019: $51,400Expenses 2019: $92,015Net Income 2019: -$40,6152019Revenue 2020: $60,400Expenses 2020: $73,375Net Income 2020: -$12,9752020Revenue 2021: $66,340Expenses 2021: $79,970Net Income 2021: -$13,6302021Revenue 2022: $69,295Expenses 2022: $77,495Net Income 2022: -$8,2002022Revenue 2024: $109,735Expenses 2024: $96,815Net Income 2024: $12,9202024

Highlighted filing

2024

Revenue$109,735
Expenses$96,815
Net Income$12,920

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.11$0.26$4.85$0.11$0.10$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.06$0.07$0.08$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.07$0.07$0.08$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.08$0.06$0.07$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.01$0.10$0.05$0.09$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.10$0.08$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.01$0.09$0.13$0.11$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.04$0.10$0.10$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.07$0.07$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.07$0.07$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.09$0.10$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.18$0.17$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.08$0.08$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$109,735
Mission and Program Overview

Mission

Agricultural and Natural Resource Biodiversity Conservation and Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$4,750,000$4,750,000→ $0
Land, Buildings, and Equipment, Net$325,000$325,000→ $0
Pledges and Grants Receivable$33,000$35,335▲ $2,335
Cash and Non-Interest-Bearing Accounts$3,400$1,985▼ $1,415
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$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
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,111,400$5,112,320▲ $920
Other Assets Total$0--
Liabilities
Mortgage Notes Payable Secured by Investment Property$275,000$263,000▼ $12,000
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$275,000$263,000▼ $12,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,750,000$4,750,000→ $0
Net Assets Without Donor Restrictions$86,400$99,320▲ $12,920
Total Net Assets Fund Balance$4,836,400$4,849,320▲ $12,920
Total Liabilities and Net Assets / Fund Balance$5,111,400$5,112,320▲ $920

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$325,000-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lucinda ChristianPresident
Evan BlakenyVice President
Kim HutchisonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$109,735
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$109,735
Change in Net Assets
$12,920

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1,600$76,155Purchase Price
Other Non Cash Contri Table15$24,500Fair Market Value (FMV)
Total Noncash Contributions1,615$100,655-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$24,500$0$0$24,500
Office Expenses$2,145$0$0$2,145
Insurance$1,725$0-$1,725
Total Functional Expenses$96,100$715$0$96,815
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$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
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
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 B, Line 11B

Our review process for Form 990 is designed to ensure accuracy and compliance: Preparation: [Name] is responsible for preparing Form 990, compiling all necessary financial data and documentation. Initial Review: The president, [Name], reviews the draft Form 990 to ensure the accuracy of the information and completeness of the form. Revisions: Based on the president's feedback, Evan Blakeny makes any necessary corrections or updates to the draft. Final Review and Approval: The final version of Form 990 is reviewed and approved by the full board or quorum of board members to confirm that it accurately reflects the organization's financial status and activities. Submission: The approved Form 990 is submitted to the IRS by Evan Blakeny or another designated board member.

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

The organization is all-volunteer with no paid directors, board members, or employees. Compliance with policies is regularly and consistently monitored and enforced as follows: 1. The board of directors meets yearly, with compliance with policies as a standing agenda item at each meeting. 2. Minutes of all meetings are documented and reviewed by all board members. 3. The organization conducts an annual internal review to assess compliance with key policies and addresses any identified issues. 4. Regular communications, including policy updates and compliance reminders are communicated.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year as follows: 1. Governing documents, conflict of interest policy, and financial statements were available upon request.

Filing and Contact Details

Filer

Filer Name
World Heritage Animal Genomic Resources
EIN
26-0399855
Phone
8593390272
Address
PO Box 1373, Morehead, KY 40351

Signing Officer

Name
evan blakeny
Title
Vice President
Phone
8593390072
Signed
2025-11-10

Organization Details

Principal Officer
Evan Blakeny
Formed
2006
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
38
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4C

Enhanced Conservation and Diplomatic Value of Heritage Breed Assets During 2024, World Heritage Animal Genomic Resources (WHAGR) formalized a strategic partnership with another non profit organization through the Celestial Horse Diplomacy Project. This partnership significantly enhances the animal genetic resource assets valuation, conservation value, international diplomatic impact, and strategic positioning of WHAGR's heritage breed assets, particularly the Celestial Horses Background on Celestial Horses: WHAGR maintains fewer than 70 Celestial Horses globally, representing critically endangered genetics. Proprietary research and testing support the historic hypothesis of Asian ancestry rather than previously assumed Spanish origins, establishing these animals as direct descendants of ancient Silk Road horses. This verification validates their significance for international conservation diplomacy and cultural heritage preservation. The impact of this partnership and international collaboration positions the Celestial Horse Diplomacy Project as "reverse panda diplomacy," creating unprecedented opportunities for biodiversity conservation collaboration between U.S. and other nations. This partnership enhances the strategic value of WHAGR's conservation assets through: International Recognition: Formal acknowledgment of the Celestial Horses' historical and genetic significance Diplomatic Platform: Enhanced capacity for cross-border conservation collaboration and cultural exchange ESG Market Positioning: Strengthened credibility for WHAGR's biodiversity credit programs serving corporate clients globally Conservation Impact: Expanded resources and partnerships for long-term genetic preservation Financial Reporting Note: While this partnership substantially enhances the value of the animal genetic resources, conservation, diplomatic, and strategic values of WHAGR's heritage breed assets, the organization maintains conservative accounting practices. Asset values on the balance sheet reflect original donation values at time of receipt, consistent with generally accepted accounting principles for nonprofit organizations. The enhanced value resulting collaborations represents increased mission impact and future conservation potential rather than a revaluation of existing assets. Future Implications: WHAGR anticipates these collaborations will generate expanded ESG credit opportunities, increased international collaboration, and enhanced funding prospects for heritage breed conservation. Major project announcements are planned for 2026 (Year of the Fire Horse), which is expected to further amplify the conservation impact and visibility of this work.

Form 990, Part IX, Line 24E

Donated Professional fees for cryogenic services

Financial Statement Notes

Schedule D, Part III, Line 1

WHAGR has been granted restricted-use rights to the intellectual property (IP) genetic value of three historically significant herds: the Celestial Horses, Russian horses, and a rare herd of Scottish cattle. The Celestial Horses are genetically unique descendants of the ancient Chinese Tian Ma; the Russian horses represent the last of their breed outside their country of origin; and the rare Scottish cattle are a culturally significant heritage breed. These IP assets are utilized to advance WHAGR's mission by supporting public education, scientific research, and conservation. The IP genetic value of these herds is recognized as an intangible asset on WHAGR's balance sheet under SFAS 116 guidelines, enabling the organization to conduct educational programs, conservation initiatives, and heritage preservation efforts. These activities, which include controlled conservation loans or leases, contribute to WHAGR's mission and may generate revenue to support its exempt purposes. Due to the restricted-use nature of these arrangements, WHAGR recognizes these as an intangible assets

Schedule D, Part III, Line 4

WHAGR has been granted restricted-use rights to the intellectual property (IP) genetic value of three historically significant herds: the Celestial Horses, Russian horses, and a rare herd of Scottish cattle. The Celestial Horses are genetically unique descendants of the ancient Chinese Tian Ma; the Russian horses represent the last of their breed outside their country of origin; and the rare Scottish cattle are a culturally significant heritage breed. These IP assets are utilized to advance WHAGR's mission by supporting public education, scientific research, and conservation. The IP genetic value of these herds is recognized as an intangible asset on WHAGR's balance sheet under SFAS 116 guidelines, enabling the organization to conduct educational programs, conservation initiatives, and heritage preservation efforts. These activities, which include controlled conservation loans or leases, contribute to WHAGR's mission and may generate revenue to support its exempt purposes. Due to the restricted-use nature of these arrangements, WHAGR recognize these as an intangible assets.

Raw XML AppendixShowing 400 of 691 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.

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IRS990/ProgSrvcAccomActy3Grp/Desc0World Heritage Animal Genomic Resources has continued outreach to academic institutions to design educational biodiversity educational programs which will benefit the global public interest. Development of the Celestial Horse Diplomacy Project and media development in support of ESG and and heritage breed biodiversity conservation. In 2024, WHAGR formalized strategic partnership with another non profit organization, significantly enhancing animal genomic asset valuation and conservation impact and international recognition. See Schedule O for details.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Continued advancement of the World Heritage Animal Genomic Resources and agricultural animal conservation center. The aim is to serve humanity as a non governmental multinational animal genomic backup and/or primary holding facility.
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