Vandalia Heritage Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
REVITALIZATION OF COMMUNITIES AND NEIGHBORHOODS THROUGH HISTORIC PRESERVATION, RESTORATION/REHABILITATION, AND REDEVELOPMENT OF THE BUILT ENVIRONMENT; AND THROUGH ITS DIVERSE AND COMPREHENSIVE COMMUNITY AND ECONOMIC DEVELOPMENT INITIATIVES.
- Income
- $43,507
- Spending
- $219,876
- Spent on programs
- 75%
- Reserves
- -3.1 months of spending
- Largest source of income
- investment income, 100%
- Employees
- 2
- Volunteers
- 3
- Highest pay
- $5,708, president/ceo
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
Weak: 41 out of 100. Higher than 13% of charities in its peer group (arts and culture, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
0 of 15Spending exceeded income by 405% of income.
Spending floor
15 of 1575% of spending went to programs.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 86 out of 100. Higher than 82% of charities in its peer group (arts and culture, under $250k).
Independent board
18 of 253 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports 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 (2)
- $148,415 spent. THOMAS REVITALIZATION INITIATIVE - SOON AFTER ITS INCEPTION IN 1998, VHF BEGAN INVESTING SIGNIFICANT RESOURCES TOWARD REVITALIZATION EFFORTS IN THOMAS, WV, A SMALL, RURAL MOUNTAIN COMMUNITY IN THE HEART OF CENTRAL APPALACHIA. WHEN VHF INITIATED ITS FIRST EFFORTS IN THOMAS, THERE WERE VERY FEW OCCUPIED COMMERCIAL STOREFRONTS AND NOT MUCH TOURISM ACTIVITY. SINCE THEN, VHF HAS PRESERVED AND STABILIZED NUMEROUS HISTORIC STRUCTURES IN THE DOWNTOWN (HISTORIC) COMMERCIAL DISTRICT, AS WELL AS ON DOUGLAS ROAD, A MILE FROM DOWNTOWN. THESE INCLUDE PROPERTIES OWNED BY VHF, INCLUDING THE 1900 BUXTON & LANDSTREET BUILDING OR "B&L" (THE FORMER DAVIS COAL & COKE COMPANY STORE); THE 1920'S PEACOCK (FORMERLY DIBACCO) BUILDING; AND THE LATER SAGACE BUILDING. ALL OF THESE UNDERWENT COMPLETE RENOVATIONS TO ACCOMMODATE BOTH SMALL BUSINESS AND RESIDENTIAL USES. VHF ALSO INVESTED ITS OWN FUNDING IN STABILIZING OTHER IMPORTANT LOCAL HISTORIC PROPERTIES (OWNED BY NON-PROFITS OR LOCAL GOVERNMENT), INCLUDING COTTRILL'S OPERA HOUSE ON FRONT STREET AND THE "ENGINEERING BUILDING" (FORMERLY THE DAVIS COAL & COKE ADMINISTRATION BUILDING ADJACENT TO THE B&L. AS THE DC&C FLAGSHIP AND ONE OF THE MOST PROMINENT BUILDINGS ARCHITECTURALLY IN TUCKER COUNTY, THE B&L IS NOW LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES AND IS ONE OF THE FEW REMAINING COAL COMPANY STORES. AS NEW RENOVATIONS ARE NOW REQUIRED, VHF IS FOCUSING ITS ATTENTION ON THE B&L AND HAS ADDITIONAL PLANS THAT COULD CONVERT THE UPPER LEVEL TO AFFORDABLE, SHORT-TERM LODGING TO ACCOMMODATE THE GROWING TOURISM ECONOMY LOCALLY. THE LOWER LEVEL FEATURES AN ART GALLERY AND HISTORIC DISPLAYS AND DUE TO THE PROXIMITY OF THE NEARBY BLACKWATER RIVER AND BLACKWATER HERITAGE TRAIL, THE B&L CAN ALSO SERVE AS A VISITORS' CENTER AND TRAILHEAD LOCATION. ADDITIONAL EXTERIOR AND INTERIOR AMENITIES ARE PLANNED FOR THE SITE THAT WILL PROVIDE SUPPORT TO LOCAL SMALL BUSINESSES, WITH A FOCUS ON THE ARTS AND OUTDOOR RECREATIONALL IN A MANNER THAT IS COMPATIBLE WITH PRESERVING THE IMPORTANT COAL AND COKE INDUSTRIAL HERITAGE OF THE AREA WHILE EDUCATING NEW VISITORS.
- $16,491 spent. VARIOUS OTHER DEVELOPMENT PROGRAMS
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
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 September 7, 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 September 30, 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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 October 7, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Heritage Foundation (Washington, DC), EIN 23-7327730. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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.