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Historic Gardens Foundation

EIN 27-0097273 · Pikeville, KY

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

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceWeak31 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROMOTE INTERESTS IN THE HISTORICAL EVENTS OF PIKE COUNTY, KENTUCKY; TO PROMOTE THE ESTABLISHMENT OF A PARK IN PIKE COUNTY, KENTUCKY WITH BOTANICAL GARDEN AND ARBORETUM WITH MUSEUM FOR A REPOSITORY AND EXPOSITION OF HISTORICAL ARTIFACTS, MEMORABILIA AND OTHER ITEMS OF HISTORICAL, SOCIAL AND CULTURAL SIGNIFICANCE TO PIKE COUNTY, KENTUCKY.

Income
$-5,096
Spending
$16,556
Reserves
Over 10 years of spending
Employees
0

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 31 out of 100. Higher than 11% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    0 of 25

    0 of 2 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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.

  • 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, 2024, 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 (3)
  1. THE ORIGINAL LOCATION OF 172 THIRD STREET; PIKEVILLE, KY FOR THE PHYSICAL LOCATION OF AN ELEPHANT MUSEUM WAS LOST IN A LAW SUITE SETTLEMENT. THIS LOCATION WAS REQUESTED BY ITEM IV, ITEM VII AND ITEM XIV OF CAROLYN CHILDERS LAST WILL AND TESTAMENT. CAROLYN CHILDERS LAST WILL AND TESTAMENT FUNDED THE FOUNDATION WITH THE HOPE OF A 172 THIRD STREET; PIKEVILLE, KY PHYSICAL LOCATION. AFTER MANY FAILED ATTEMPTS TO FIND A SIMULAR LOCATION, THE BOARD OF DIRECTORS HAS CHANGED COURSE FROM A PERMANENT LOCATION TO A CHARITABLE EVENTS OPERATION. THE FIRST PLANNED TRAVELING EXHIBIT IS WITH THE CHILDREN'S MUSEUM OF THE UPSTATE DURING 2026. IT WILL BE TITLED THE ELEPHANT WALK. THE CHILDREN'S MUSEUM OF THE UPSTATE HAS ALLOCATED 1,600+ SPUARE FEET OF EXHIBITION SPACE. ALSO UPCOMING IS GALLERY SPACE AT THE APPALACHIAN CENTER FOR THE ARTS EXHIBITION. THE ORIGINAL LOCATION OF 172 THIRD STREET; PIKEVILLE, KY FOR THE PHYSICAL LOCATION OF AN ELEPHANT MUSEUM WAS LOST IN A LAW SUITE SETTLEMENT. THIS LOCATION WAS REQUESTED BY ITEM IV, ITEM VII AND ITEM XIV OF CAROLYN CHILDERS LAST WILL AND TESTAMENT. CAROLYN CHILDERS LAST WILL AND TESTAMENT FUNDED THE FOUNDATION WITH THE HOPE OF A 172 THIRD STREET; PIKEVILLE, KY PHYSICAL LOCATION. AFTER MANY FAILED ATTEMPTS TO FIND A SIMULAR LOCATION, THE BOARD OF DIRECTORS HAS CHANGED COURSE FROM A PERMANENT LOCATION TO A CHARITABLE EVENTS OPERATION. THE FIRST PLANNED TRAVELING EXHIBIT IS WITH THE CHILDREN'S MUSEUM OF THE UPSTATE DURING 2026. IT WILL BE TITLED THE ELEPHANT WALK. THE CHILDREN'S MUSEUM OF THE UPSTATE HAS ALLOCATED 1,600+ SPUARE FEET OF EXHIBITION SPACE. ALSO UPCOMING IS GALLERY SPACE AT THE APPALACHIAN CENTER FOR THE ARTS EXHIBITION.
  2. FAILURE TO SALE CONTRIBUTED REAL ESTATE RESULTED INTO AN AIRBNB RENTAL ARRANGEMENT.
  3. FAILURE TO SALE CONTRIBUTED REAL ESTATE RESULTED INTO AN AIRBNB RENTAL ARRANGEMENT.

Source: Form 990 for the year ending December 31, 2024, 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 October 13, 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 2024.

    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 2005.

    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 October 21, 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.