Virginia Piedmont Heritage Area Association

Nonprofit profile at a glance

EIN
541766873
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Middleburg, VA, USA
Phone
5406876681
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$359,806
Expenses
$316,990
Assets
$813,942
Liabilities
$6,356

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

Leadership & pay

22 people listed

Highest reported compensation

  • IAN MACDOUGALL (EXECUTIVE DI): $65,724 total reported compensation
  • ALEXANDER NANCE (FORMER EXECU): $50,858 total reported compensation

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

Overview

Mission

To educate about the history and advocate for the preservation of the extraordinary historic landscape, culture, and scenery in the northern Virginia piedmont heritage area for future generations to enjoy.

What it reported doing in 2025

Promotion of the Virginia piedmont heritage area through classes in public and private schools from elementary to high school, as well as public lectures, book talks, conferences and the publication and distribution of educational materials.educational programs included in-classroom, virtual, and on-site visits for students in 5 Virginia counties.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.7%; rating input score 59
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: $44.49 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.57; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 36.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 58.7% of revenue deployed · 66.2% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $210K in reported program spending
  • Leadership: top reported pay $66K · 22 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.