Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Herland Forest
EIN 46-5126450 • 501(c)13 • Wahkiacus, WA
Profile
Organizations purpose is exclusively for the benefit of the lot owners who hold lots for the purpose of natural burial in the forests of Washington while providing upkeep and maintenance of the cemetary.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 23.3% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Up$330,342
Up $60,229 (+22%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$330,342
Up $60,984 (+23%) from 2023
Revenue
Down$148,583
Down $53,203 (-26%) from 2023
Expenses
Down$87,999
Down $28,164 (-24%) from 2023
Net Income
Down$60,584
Down $25,039 (-29%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $330,342
- Liabilities
- -
- Net assets
- $330,342
- Revenue
- $148,583
- Expenses
- $87,999
- Net income
- $60,584
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 24, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $148,583
Mission and Program Overview
Mission
Natural Burial Cemetery
Operating a natural burial cemetery.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Providing natural burial services. | - | $85,005 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Walt Patrick | President | PT | $34,675 | - | $34,675 |
| Opalyn Brenger | Secretary / Treasurer | PT | $16,115 | - | $16,115 |
| Elizabeth Fournier | Director | PT | $1,240 | - | $1,240 |
| Cody Sizemore | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Herland Forest
- EIN
- 46-5126450
- Phone
- 5096306848
- Address
- 55 Windward Lane, Wahkiacus, WA 98670
Signing Officer
- Name
- Walt Patrick
- Title
- President
- Phone
- 5096306848
- Signed
- 2025-06-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Foundation Group Inc
- Address
- 2451 Atrium Way Suite 300, Nashville, TN 37214
- Preparer
- Andrew D Payne EA
- Phone
- 6153619445
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16, Other Expenses
“Meals and entertainment 91”
Form 990-EZ, Part I, Line 16, Other Expenses
“Equipment rental and maintenance 19,732”
Form 990-EZ, Part I, Line 16, Other Expenses
“Supplies 3,067”
Form 990-EZ, Part I, Line 16, Other Expenses
“Advertising Promotion 365”
Form 990-EZ, Part I, Line 16, Other Expenses
“Bank Service Charges 106”
Form 990-EZ, Part I, Line 16, Other Expenses
“Education 29”
Form 990-EZ, Part I, Line 16, Other Expenses
“Information Technology 99”
Form 990-EZ, Part I, Line 16, Other Expenses
“Licenses, Fees, Dues 254”
Form 990-EZ, Part I, Line 16, Other Expenses
“Office Expense 2,437”
Form 990-EZ, Part I, Line 16, Other Expenses
“NOR Expense 5,234”
Form 990-EZ, Part I, Line 16, Other Expenses
“Gravesite Preparation and Maintenance 16,562”
Form 990-EZ, Part I, Line 16, Other Expenses
“Insurance 951”
Form 990-EZ, Part I, Line 16, Other Expenses
“Project Expense 1,935”
Form 990-EZ, Part I, Line 16, Other Expenses
“Special Services 2,024”
Form 990-EZ, Part I, Line 20, Net Assets
“The previously reported net asset balance was understated by 400. 400”
Form 990-EZ, Part II, Line 24, Other Assets
“Accounts Receivable Beginning of year 15,460, End of year 13,183”
Form 990-EZ, Part II, Line 24, Other Assets
“Notes Receivable Beginning of year 4,600, End of year 11,740”
Form 990-EZ, Part II, Line 26, Liabilities
“Accounts Payable Beginning of year 755, End of year 0”
Raw XML Appendix160 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | Walt Patrick |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | Opalyn Brenger |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | Elizabeth Fournier |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 0 | Operation of forestry related equipment |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 1 | Accounting |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 2 | Assisting in Natural Organic Reduction dispositions |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Opalyn Brenger |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5096306848 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 55 Windward Lane |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Wahkiacus |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98670 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 111500 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 166866 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 15200 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 60584 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 270113 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 330342 |
| IRS990EZ/GrossReceiptsAmt | 0 | 148583 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2654 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 138553 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 138553 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 11740 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 269358 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 330342 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 269358 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 330342 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 4239 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 016.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 014.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 006.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 002.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 34675 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 16115 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Walt Patrick |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Opalyn Brenger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Elizabeth Fournier |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Cody Sizemore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary / Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 20060 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24923 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 400 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52886 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Operating a natural burial cemetery. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 54 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 130729 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Providing natural burial services. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 85005 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 30820 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 755 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 87999 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85005 |
| IRS990EZ/TotalRevenueAmt | 0 | 148583 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | herlandforest.org |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 11740 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | To purchase equipment for forestry operations |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 4600 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Walt Patrick |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | President |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 11740 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Meals and entertainment 91 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Equipment rental and maintenance 19,732 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Supplies 3,067 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Advertising Promotion 365 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Bank Service Charges 106 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Education 29 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Information Technology 99 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Licenses, Fees, Dues 254 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Office Expense 2,437 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | NOR Expense 5,234 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Gravesite Preparation and Maintenance 16,562 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Insurance 951 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Project Expense 1,935 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Special Services 2,024 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | The previously reported net asset balance was understated by 400. 400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Accounts Receivable Beginning of year 15,460, End of year 13,183 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Notes Receivable Beginning of year 4,600, End of year 11,740 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Accounts Payable Beginning of year 755, End of year 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990-EZ, Part I, Line 20, Net Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990-EZ, Part II, Line 26, Liabilities |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Walt Patrick |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5096306848 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Herland Forest |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HERL |
| ReturnHeader/Filer/EIN | 0 | 465126450 |
| ReturnHeader/Filer/PhoneNum | 0 | 5096306848 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 55 Windward Lane |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Wahkiacus |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98670 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 621813735 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Foundation Group Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2451 Atrium Way Suite 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Nashville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37214 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6153619445 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Andrew D Payne EA |
| ReturnHeader/ReturnTs | 0 | 2025-06-24T04:29:48-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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