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Silos and Smokestacks National Heritage Area Inc

EIN 42-1387305 · Waterloo, IA

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

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceStrong97 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE ORGANIZATION IS TO PRESERVE AND TELL THE STORY OF AMERICAN AGRICULTURE AND ITS GLOBAL SIGNIFICANCE THROUGH PARTNERSHIPS AND ACTIVITIES THAT CELEBRATE THE LAND, PEOPLE, AND THE COMMUNITIES OF THE AREA.

Income
$846,581
Spending
$881,873
Spent on programs
94%
Reserves
3.2 months of spending
Largest source of income
government grants, 86%
Employees
6
Volunteers
201
Highest pay
$125,922, executive di

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

Fair: 63 out of 100. Higher than 24% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.2 months of spending.

  • Debt

    5 of 20

    It owes 54% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 4% of income.

  • Income trend

    15 of 15

    Income rose 3% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 1 cents.

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

Governance

Strong: 97 out of 100. Higher than 97% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    17 of 17 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • 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 (5)
  1. $233,859 spent. PARTNERSHIP SITE SUPPORT: SILOS & SMOKESTACKS NATIONAL HERITAGE AREA (SSNHA)WORKS TO PRESENT THE COMPLETE STORY OF AMERICA'S AGRICULTURE AND AGRICULTURAL INDUSTRY TO RESIDENTS AND VISITORS THROUGH BALANCED AND COHESIVE INTERPRETATION ACROSS THE HERITAGE AREA. SITES AND ACTIVITIES DEVELOP AND INTERPRET THE STORY THAT DEFINES THE SSNHA. THIS WORK REQUIRES PRESERVATION AND CONSERVATION OF KEY RESOURCES THAT TELL THE STORY. WORK INCLUDES DEVELOPING AND IMPLEMENTING STRATEGIES FOR HOW THE STORY IS SHARED WITH RESIDENTS AND THE PUBLIC, AS WELL AS HOW PARTNERS BUILD CAPACITY, INTERPRETATION, PRESERVATION, CONSERVATION AND SEAMLESS EXPERIENCES.
  2. $369,800 spent. INCREASE PUBLIC AWARENESS, INTEREST AND VISITATION TO THE HERITAGE AREA: THIS WORK FOCUSES ON INCREASING PUBLIC AWARENESS OF SSNHA IN ORDER TO INCREASE VISITS TO SITES AND COMMUNITIES. THE INTERPRETIVE STORY OF AMERICAN AGRICULTURE EMBODIED IN THE SITES IN THE HERITAGE AREA WILL BE PROUDLY TOLD TO THE PUBLIC. WORK ADDRESSES THE NEED TO COMMUNICATE MORE WIDELY THE EXISTENCE AND SIGNIFICANCE OF A NATIONALLY ENDORSED AGRICULTURAL HERITAGE EXPERIENCE AND BUILD AGRICULTURAL AND HERITAGE TOURISM IN NORTHEAST IOWA.
  3. $54,941 spent. BUILD LOCAL COMMUNITY CAPACITY: WORK ADDRESSES THE OPPORTUNITY THAT COMMUNITIES IN THE SSNHA HAVE TO BUILD UPON THE SYNERGY OF WORKING TOGETHER TO DRAW PEOPLE FROM AROUND THE WORLD TO NORTHEAST IOWA WHERE VISITORS CAN LEARN ABOUT THE AGRICULTURAL HERITAGE OF THE COUNTRY. THE STORIES ARE TOLD THROUGH CONSERVATION AND PRESERVATION OF THE CULTURAL AND HISTORICAL AMENITIES IN NORTHEAST IOWA, WHILE ENHANCING THE ECONOMIC VIABILITY OF SSNHA COMMUNITIES AND PRESERVING THEIR HISTORY AND CULTURE.
  4. $173,615 spent. SUSTAIN THE SILOS & SMOKESTACKS ORGANIZATION: CULTIVATE EXISTING AND NEW PARTNERSHIPS AT MANY LEVELS FOR A VARIETY OF RESOURCES TO ASSURE THAT SSNHA MATURES AS AN ECONOMIC, INTERPRETIVE AND PRESERVATION FORCE, INCLUDING OBTAINING AND ALLOCATING FUNDING TO SUPPORT SSNHA PROJECTS. SSNHA CONTINUALLY NETWORKS AND BUILDS PARTNERSHIP TO CONNECT PUBLIC AND PRIVATE INTERESTS TO SUPPORT ALL ASPECTS OF HERITAGE DEVELOPMENT ULTIMATELY ADDING TO THE VIGOR OF THE REGION'S ECONOMY.
  5. SUSTAIN THE SILOS & SMOKESTACKS ORGANIZATION: CULTIVATE EXISTING AND NEW PARTNERSHIPS AT MANY LEVELS FOR A VARIETY OF RESOURCES TO ASSURE THAT SSNHA MATURES AS AN ECONOMIC, INTERPRETIVE AND PRESERVATION FORCE, INCLUDING OBTAINING AND ALLOCATING FUNDING TO SUPPORT SSNHA PROJECTS. SSNHA CONTINUALLY NETWORKS AND BUILDS PARTNERSHIP TO CONNECT PUBLIC AND PRIVATE INTERESTS TO SUPPORT ALL ASPECTS OF HERITAGE DEVELOPMENT ULTIMATELY ADDING TO THE VIGOR OF THE REGION'S ECONOMY.

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 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 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 February 1993.

    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.