Nonprofit · EIN 26-0027317
HERON INSTITUTE
Tax-exempt · CORBETT, OR 97019
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $190,674 | $122,726 | $67,948 | $688,239 | $0 | $688,239 |
| December 31, 2024 | 990 | $184,315 | $98,981 | $85,334 | $620,291 | $0 | $620,291 |
| December 31, 2023 | 990 | $227,156 | $162,599 | $64,557 | $321,431 | $0 | $321,431 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $116,724
- Program service revenue
- $73,950
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,212
- Travel
- $57,265
- Program services (functional)
- $71,744
- Management and general (functional)
- $20,172
- Fundraising (functional)
- $30,810
Balance sheet and other
- Total assets, start of year
- $620,291
- Total assets, end of year
- $688,239
- Total liabilities, end of year
- $0
- Net assets, end of year
- $688,239
- Gross receipts
- $190,674
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heinrich Fruehauf | President Trustee or director, Officer | 1 | $0 |
| Laurie Regan | Board Member Trustee or director | 1 | $0 |
| Bill Frazier | Board Member Trustee or director | 1 | $0 |
| Tamara Standt | Board Member Trustee or director | 1 | $0 |
| Carol Ferris | Secretary Trustee or director | 1 | $0 |
| Sheron Fruehauf | Executive Dir. Trustee or director, Officer | 1 | $0 |
| Robert Quinn | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heinrich Fruehauf | President Trustee or director, Officer | 1 | $0 |
| Laurie Regan | Board Member Trustee or director | 1 | $0 |
| Bill Frazier | Board Member Trustee or director | 1 | $0 |
| Tamara Standt | Board Member Trustee or director | 1 | $0 |
| Carol Ferris | Secretary Trustee or director | 1 | $0 |
| Sheron Fruehauf | Executive Dir. Trustee or director, Officer | 1 | $0 |
| Robert Quinn | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTHA MORGAN | FORMER EXECUTIVE DIRECTOR Trustee or director, Officer | 1 | $31,093 |
| HEINRICH FRUEHAUF | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LAURIE REGAN | BOARD MEMBER Trustee or director | 1 | $0 |
| BILL FRAZIER | BOARD MEMBER Trustee or director | 1 | $0 |
| TAMARA STANDT | BOARD MEMBER Trustee or director | 1 | $0 |
| CAROL FERRIS | SECRETARY Trustee or director | 1 | $0 |
| SHERON FRUEHAUF | DIRECTOR Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70, CORBETT, OR 97019-0070
- In care of
- % BETH A GROSS
- Principal officer (990 for 2025)
- Sheron Fruehauf, PO Box 70, Corbett, OR 97019
- Signed the 990
- Sheron Fruehauf, Executive Director
- Phone
- (503) 695-2955
- Return prepared by
- Cunha Simpson Hill CPAs LLP
Mission
The Heron Institute has been formed to promote education and research about holistic health care and environmental practices.
Program accomplishments
- A fundraising event was held in China to promote education and research about holistic health care and environmental practices.Expenses $57,265 · grants $73,950
- Continued work on translating chinese medicine textbooks from Chinese to english.Expenses $14,479
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0027317
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $688,239
- Income (IRS master file)
- $190,674
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $190,674 | $122,726 | $688,239 | XML |
| 990 | December 2024 | $184,315 | $98,981 | $620,291 | XML |
| 990 | December 2023 | $227,156 | $162,599 | $321,431 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0027317).
Questions about HERON INSTITUTE
- What is the EIN of HERON INSTITUTE?
- The employer identification number (EIN) of HERON INSTITUTE is 26-0027317.
- Is HERON INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to HERON INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HERON INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HERON INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HERON INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HERON INSTITUTE?
- The 990 for the year ended December 31, 2025 names Sheron Fruehauf.
- Who are the officers and directors of HERON INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does HERON INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $190,674, expenses of $122,726 and total assets of $688,239 at year end.
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