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Ned Smith Center for Nature and Art

EIN 25-1735097 · Millersburg, PA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To honor the legacy of Ned Smith by merging the arts and natural world through education, exhibition and experiences.

Income
$684,226
Spending
$1.3 million
Spent on programs
70%
Reserves
10.2 months of spending
Largest source of income
donations and private grants, 59%
Employees
10
Volunteers
200
Highest pay
$108,328, executive dir.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 63 out of 100. Higher than 26% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.2 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 85% of income.

  • Income trend

    0 of 15

    Income fell 27% on the year before.

  • Spending floor

    15 of 15

    70% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 86% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    25 of 25

    15 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $451,048 spent. The Ned Smith Center provides free, year-round public access to its facilities, welcoming approximately 12,000 visitors to its outdoor areas and 2,500 to its art galleries and exhibition openings in 2025. Amenities include three art galleries, 535 acres of scenic trails, creek access, a childrens play and picnic area, bird feeding stations, pollinator gardens, an outdoor patio, deck, and amphitheater, and a picturesque bridge. These spaces advance the Centers mission by offering meaningful connections to nature and the arts for visitors of all ages.
  2. $214,821 spent. The Ned Smith Centers educational programming engages more than 3,000 participants with nature and inspires curiosity and appreciation for the natural world. In 2025, the Centers educational programs reached more than 2,000 students across Dauphin County and surrounding areas through on- and off-site environmental education programs. In addition to school-based programs designed to support classroom learning, the Center offered summer nature and arts camps to nearly 180 youth, engaged more than 70 families through free monthly preschool story times, and educated more than 100 participants through free discovery series workshops for all ages.
  3. $142,979 spent. Special nature and arts events at the Ned Smith Center attracted more than 5,000 attendees in 2025, including 2,700 at the annual Nature & Arts Festival held at MYO Park in Millersburg and 2,300 at indoor and outdoor concerts and free youth ballet and Shakespeare performances held in the Centers Ned Smith Gallery and DeSoto Amphitheater for the Performing Arts. These events advance our mission by fostering community engagement, celebrating the connection between nature and the arts, and providing accessible cultural experiences for audiences of all ages.
  4. $69,860 spent. NSCNA continued its 29th year of northern saw-whet owl banding at three long-term sites in Pennsylvania, banding 326 saw-what owls and contributing to long-term research on changing migration and population patterns. The Center also advanced Project SNOWstorm, supporting analysis of movement data from more than 40 snowy owls to better understand arctic breeding, movement, and conservation. More than 60 volunteers contributed 3,100 hours to these research efforts.
  5. $7,565 spent. Promote an awareness of and appreciation for the art of Ned Smith and other wildlife artists by presenting an annual art auction.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1994.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.