Passes our checks

Blue Grass Resource Center

EIN 54-1947102 · Blue Grass, VA

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

What it says it does

ENHANCEMENT OF QUALITY OF LIFE FOR HIGHLAND COUNTY, VIRGINIA, RESIDENTS, THROUGH HISTORIC PRESERVATION AND EDUCATIONAL PROGRAMS

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

Good: 89 out of 100. Higher than 67% of charities in its peer group (education, under $250k).

Reserves
35 of 35
Spendable reserves would cover more than ten years of spending.
Debt
16 of 20
It owes 16% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 59% of income.
Income trend
15 of 15
Income rose 54% on the year before.
Spending floor
8 of 15
51% of spending went to programs and raising each dollar of donations cost 5 cents.

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

Strong: 94 out of 100. Higher than 90% of charities in its peer group (education, under $250k).

Independent board
25 of 25
5 of 5 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.
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

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

Programs described in its return (1)

$39,320 spent. Review of HUD/CPF training modules, registration with HUD computer system and introduced to our HUD project manager. Completed Environmental Review required by HUD and ARC. Submission of Historic Tax Credit application to DHR. Signed the ARC contract and began the process of working with DHCD to understand project management expectations and timeline, to go under contract with DHCD for project management. Architect and Historic Tax Credit consultant working to make final changes to the Architectural plans as required by DHR.

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

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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.