Heritage Library Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 32% of its spending went to programs.
- Raising each dollar of donations cost 50 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
OPERATE A HISTORY AND GENEALOGY RESEARCH LIBRARY
- Income
- $262,965
- Spending
- $305,370
- Spent on programs
- 32%
- Reserves
- 15.5 months of spending
- Largest source of income
- donations and private grants, 47%
- Employees
- 0
- Volunteers
- 100
- Highest pay
- $49,992, executive director
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: 56 out of 100. Higher than 23% of charities in its peer group (education, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 15.5 months of spending.
Debt
16 of 20It owes 24% of what it owns.
Living within its means
0 of 15Spending exceeded income by 16% of income.
Income trend
5 of 15Income fell 16% on the year before.
Spending floor
0 of 1532% of spending went to programs and raising each dollar of donations cost 50 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
Good: 76 out of 100. Higher than 61% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
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 (3)
- $24,635 spent. MAINTAIN TWO HISTORICAL SITES: (1) FT. MITCHEL, A CIVIL WAR COASTAL DEFENSE BATTERY; (2) ZION CHAPEL OF EASE CEMETERY MAUSOLEUM. OVER 9500 PEOPLE VISITED THE SITES, BOTH OF WHICH WERE PLACED ON THE NATIONAL REGISTER OF HISTORIC PLACES IN 2017.
- $16,307 spent. MAINTAIN BOOKS, DOCUMENTS AND DIGITAL COLLECTIONS AND PROVIDE ONLINE ACCESS TO DATABASES FOR PUBLIC RESEARCH. SERVED 12000 RESEARCH PATRONS, PUBLISHED QUARTERLY NEWSLETTERS, PRODUCED HISTORICAL PAPERS FOR MEMBERS AND THE PUBLIC. VOLUNTEERS PROVIDED 8655 HOURS OF SERVICE.
- $58,147 spent. EDUCATIONAL PROGRAM EXPENSE: CONDUCTED TOURS OF FT. MITCHEL AND ZION CHAPEL OF EASE CEMETERY MAUSOLEUM, AS WELL AS CONDUCTED VARIOUS CLASSES ON GENEALOGY AND LOCAL HISTORY. HISTORICAL BIKE TOURS WERE CONDUCTED AND A PARTNERSHIP DEVELOPED WITH THE UNIVERSITY OF SOUTH CAROLINA BEAUFORT. COLLABORATED WITH LOCAL AUTHORS PROVIDING AUTHOR'S TALKS, PANEL DISCUSSIONS AND HISTORY WORKSHOPS. PARTNERED WITH OTHER HISTORY ORGANIZATIONS TO PRESENT PROGRAMS AND EVENTS IN SUPPORT OF OUR MISSION. SUPPORTED LOCAL SCHOOLS AND TEACHERS BY PROVIDING PROGRAMMING FOR CLASSROOMS AND TEACHER TRAINING.
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 2025.
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 February 1998.
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.