Charles H Wharton Conservation Center Inc

Nonprofit profile at a glance

EIN
471524279
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Madison, GA, USA
Phone
4044024825
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$33,932
Expenses
$52,039
Assets
$1,122,121
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • Scott Rothermel (Chair)
  • Sam Kaywood (Vice Chair)
  • Betty Richter (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Investment-supported. 82% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 62% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.3%; rating input score 89; 56th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -53.4%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 21.56; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.