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Charles H Wharton Conservation Center Inc

EIN 47-1524279 · Madison, GA

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

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceFair69 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Wharton Conservation Center honors the legacies of ecologist Dr. Charles H. Wharton and philanthropist Carol Miley by permanently preserving land and life forms in the Tallulah River watershed of the Southern Appalachians and by fostering compatible long-term scientific research and experiential education.

Income
$33,932
Spending
$52,039
Spent on programs
87%
Reserves
Over 10 years of spending
Largest source of income
investment income, 82%
Employees
0
Volunteers
0

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

Good: 70 out of 100. Higher than 36% of charities in its peer group (environment, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 53% of income.

  • Income trend

    0 of 15

    Income fell 91% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 0 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

Fair: 69 out of 100. Higher than 53% of charities in its peer group (environment, under $250k).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a 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

    0 of 10

    Did not give 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, 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 (6)
  1. $13,549 spent. LAND MANAGEMENT: We will identify indicators for long-term monitoring and study establish baseline parameters and collect initial baseline data using GIS photographs etc. We will map trails on Wharton Center property and surrounding national forest lands. We will determine and implement strategies for controlling non-native invasive species prioritizing those most likely to interfere with Wharton Centers mission e.g. Hemlock woolly adelgid Spiraea japonica etc. Additionally we will reintroduce native species as appropriate guided by a scientific advisory panel.
  2. $9,033 spent. LAND CONSERVATION: Inform stakeholders about the terms and limits of the conservation easement held by The Conservation Fund TCF; create and update an FAQs fact sheet; arrange periodic site visits by TCF to ensure compliance with the easement terms; inventory land conservation tools for the Tallulah River watershed and promote their use; prioritize conservation projects in the watershed and explore promotion methods
  3. $9,033 spent. Research: Identify research institutions for collaboration engage a scientific advisory panel including members from collaborating institutions to establish research protocols develop on-site support facilities for researchers promote interdisciplinary research focusing on ecosystems and natural communities at the Wharton Center and encourage publication of research results in scientific journals and non-academic outlets.
  4. $4,516 spent. LEGACIES: continue to honor the contributions of Mrs. Carol Miley e.g. scholarship program; support Hargrett Rare Book and Manuscript Library caretakers of Dr. Whartons journals research papers etc. and inform researchers educators of their availability; and support the preparation and publication of a history of Dr. Whartons career.
  5. $4,516 spent. EXPERIENTIAL EDUCATION: Continue identifying educational institutions for collaboration engaging an Educational Advisory Panel. Inventory compatible programs explore trail linkages e.g. Appalachian Trail Bartram Trail for Wharton Center as a base camp. Provide on and offsite programs led by Wharton Center.
  6. $4,516 spent. ADVOCACY: We aim to develop a Retreat Center to foster Dr. Whartons visionary ideas train land conservation advocates in the Southern Appalachians and offer funding for advocacy retreats.

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 January 2015.

    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.