2026-06-01T11:44:02-07:00 2025-12-31 990 2025-01-01 260399855 WORLD HERITAGE ANIMAL GENOMIC RESOURCES WORL 8593390272 PO Box 1373 Morehead KY 40351 evan blakeny Vice President 8593390072 2026-05-14 2025 2025-03-06 01:10:19Z Evan Blakeny PO Box 1373 Morehead KY 40351 148500 0 X www.Whagrinstitute.org X 2006 KY Agricultural and Natural Resource Biodiversity Conservation and Education 3 3 0 41 0 0 112735 112500 0 0 0 0 0 35750 112735 148250 0 0 0 0 0 0 0 0 0 109100 138370 109100 138370 3635 9880 5112320 9562200 263000 251000 4849320 9311200 X Agricultural and Natural Resource Biodiversity Conservation and Education 0 0 81300 0 0 Protect and preserve heritage agricultural animal breeds to ensure genomic conservation which will benefit world food security. 26600 0 0 Preservation and storage of AnGR materials with academic collaborating institutions 16055 0 0 World Heritage Animal Genomic Resources has continued outreach to academic institutions to design educational biodiversity educational programs which will benefit the global public interest. Development of the Celestial Horse Diplomacy Project and media development in support of ESG and and heritage breed biodiversity conservation. In 2024, WHAGR formalized strategic partnerships with other non profit organizations, significantly enhancing animal genomic asset valuation and conservation impact and international recognition. See Schedule O for details. 13900 0 0 Continued advancement of the World Heritage Animal Genomic Resources and agricultural animal conservation center. The aim is to serve humanity as a non governmental multinational animal genomic backup and/or primary holding facility. 13900 0 0 137855 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X Evan Blakeny 8593390272 PO Box 1373 Morehead KY 40351 X Lucinda Christian President 70 0 X 0 0 0 Kim Hutchison Secretary 1 0 X 0 0 0 Evan Blakeny Vice President 70 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 112500 110000 112500 0 36000 0 250 0 35750 0 35750 35750 0 0 0 0 0 0 148250 35750 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1320 1320 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1980 1980 utilities 3115 2600 515 0 Animal Husbandry 105355 105355 0 0 26600 26600 0 0 138370 137855 515 0 1985 2200 0 0 35335 33000 0 0 0 0 0 0 0 0 0 0 0 0 325000 0 325000 325000 0 0 0 0 0 0 4750000 9202000 0 0 5112320 9562200 0 0 0 0 0 0 0 0 0 0 0 0 263000 251000 0 0 0 263000 251000 X 99320 109200 4750000 9202000 4849320 9311200 5112320 9562200 X 9880 0 0 0 0 4452000 X 0 0 0 X 56340 69295 4952800 98655 76735 5253825 0 0 0 0 0 0 0 0 0 0 0 0 56340 69295 4952800 98655 76735 5253825 5253825 0 0 0 0 36000 36000 0 0 0 0 0 0 0 0 0 0 0 0 5289825 0 0.99319 1 X 56340 69295 4952800 98655 76735 5253825 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56340 69295 4952800 98655 76735 5253825 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5253825 0 36000 36000 0 0 0 0 0 0 0 0 0 36000 36000 0 0 0 0 0 0 0 0 0 0 0 56340 69295 4952800 98655 112735 5289825 0.99319 1 0.00681 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 9200000 X X X X diplomacy 0 325000 0 325000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325000 Schedule D, Part III, Line 1 WHAGR has been granted restricted-use rights to the intellectual property (IP) genetic value of three historically significant herds: the Celestial Horses, Russian horses, and a rare herd of Scottish cattle. The Celestial Horses are genetically unique descendants of the ancient Chinese Tian Ma; the Russian horses represent the last of their breed outside their country of origin; and the rare Scottish cattle are a culturally significant heritage breed. These IP assets are utilized to advance WHAGR's mission by supporting public education, scientific research, and conservation. The IP genetic value of these herds is recognized as an intangible asset on WHAGR's balance sheet under SFAS 116 guidelines, enabling the organization to conduct educational programs, conservation initiatives, and heritage preservation efforts. These activities, which include controlled conservation loans or leases, contribute to WHAGR's mission and may generate revenue to support its exempt purposes. Due to the restricted-use nature of these arrangements, WHAGR recognizes these as an intangible assets. Schedule D, Part III, Line 4 WHAGR has been granted restricted-use rights to the intellectual property (IP) genetic value of three historically significant herds: the Celestial Horses, Russian horses, and a rare herd of Scottish cattle. The Celestial Horses are genetically unique descendants of the ancient Chinese Tian Ma; the Russian horses represent the last of their breed outside their country of origin; and the rare Scottish cattle are a culturally significant heritage breed. These IP assets are utilized to advance WHAGR's mission by supporting public education, scientific research, and conservation. The IP genetic value of these herds is recognized as an intangible asset on WHAGR's balance sheet under SFAS 116 guidelines, enabling the organization to conduct educational programs, conservation initiatives, and heritage preservation efforts. These activities, which include controlled conservation loans or leases, contribute to WHAGR's mission and may generate revenue to support its exempt purposes. Due to the restricted-use nature of these arrangements, WHAGR recognize these as an intangible assets. X Farm and Animal Supplies 1580 112500 Purchase Price X Cryogenic Services 17 26600 FMV 0 0 0 0 Form 990, Part III, Line 4c Enhanced Conservation and Diplomatic Value of Heritage Breed Assets During 2024, World Heritage Animal Genomic Resources (WHAGR) formalized a strategic partnership with another non profit organization through the Celestial Horse Diplomacy Project. This partnership significantly enhances the animal genetic resource assets valuation, conservation value, international diplomatic impact, and strategic positioning of WHAGR's heritage breed assets, particularly the Celestial Horses Background on Celestial Horses: WHAGR maintains fewer than 70 Celestial Horses globally, representing critically endangered genetics. Proprietary research and testing support the historic hypothesis of Asian ancestry rather than previously assumed Spanish origins, establishing these animals as direct descendants of ancient Silk Road horses. This verification validates their significance for international conservation diplomacy and cultural heritage preservation. The impact of this partnership and international collaboration positions the Celestial Horse Diplomacy Project as "reverse panda diplomacy," creating unprecedented opportunities for biodiversity conservation collaboration between U.S. and other nations. This partnership enhances the strategic value of WHAGR's conservation assets through: International Recognition: Formal acknowledgment of the Celestial Horses' historical and genetic significance Diplomatic Platform: Enhanced capacity for cross-border conservation collaboration and cultural exchange ESG Market Positioning: Strengthened credibility for WHAGR's biodiversity credit programs serving corporate clients globally Conservation Impact: Expanded resources and partnerships for long-term genetic preservation Financial Reporting Note: While this partnership substantially enhances the value of the animal genetic resources, conservation, diplomatic, and strategic values of WHAGR's heritage breed assets, the organization maintains conservative accounting practices. The enhanced value resulting collaborations represents increased mission impact and future conservation potential. Future Implications: WHAGR anticipates these collaborations will generate expanded ESG credit opportunities, increased international collaboration, and enhanced funding prospects for heritage breed conservation. Major project announcements are planned for 2026 (Year of the Fire Horse), which is expected to further amplify the conservation impact and visibility of this work. Form 990, Part VI, Section B, Line 11b Our review process for Form 990 is designed to ensure accuracy and compliance: Preparation: The Vice President, Evan Blakeny, is responsible for preparing Form 990, compiling all necessary financial data and documentation. Initial Review: The president, Lucinda Christian, reviews the draft Form 990 to ensure the accuracy of the information and completeness of the form. Revisions: Based on the president's feedback, Evan Blakeny makes any necessary corrections or updates to the draft. Final Review and Approval: The final version of Form 990 is reviewed and approved by the full board or quorum of board members to confirm that it accurately reflects the organization's financial status and activities. Submission: The approved Form 990 is submitted to the IRS by Evan Blakeny or another designated board member. Form 990, Part VI, Section B, Line 12c The organization is all-volunteer with no paid directors, board members, or employees. Compliance with policies is regularly and consistently monitored and enforced as follows: 1. The board of directors meets yearly, with compliance with policies as a standing agenda item at each meeting. 2. Minutes of all meetings are documented and reviewed by all board members. 3. The organization conducts an annual internal review to assess compliance with key policies and addresses any identified issues. 4. Regular communications, including policy updates and compliance reminders are communicated. Form 990, Part VI, Section C, Line 19 The organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year as follows: 1. Governing documents, conflict of interest policy, and financial statements were available upon request. Form 990, Part IX, Line 24e Donated Professional fees for cryogenic services Form 990, Part XI, Line 9 Increase in carrying value of donated conservation genetics portfolio reflecting appreciation of irreplaceable living breeding stock and associated genetic assets, consistent with the organization's mission-driven ESG valuation methodology. The late filing of this return was due to reasonable cause and not willful neglect. The volunteer tax preparer responsible for completing, verifying, and signing this return experienced a serious and unexpected medical condition that rendered them temporarily unable to fulfill these responsibilities. This circumstance was entirely beyond the organization's control. Despite the organization's good-faith efforts and reliance on this qualified volunteer - consistent with the resource constraints common to small nonprofit organizations - the medical situation prevented timely completion of the return. No negligence, intentional disregard, or willful neglect on the part of World Heritage Animal Genomic Resources contributed to the delay. As soon as the volunteer preparer's medical condition permitted, they returned to the matter with diligence and without further delay - completing the necessary review, verification, and electronic transmission of the return at the earliest practicable opportunity. The organization cooperated fully throughout this process and took no action, nor failed to take any action, that would have further delayed filing. World Heritage Animal Genomic Resources maintains a strong commitment to regulatory compliance and transparency, consistent with its mission as a federally recognized 501(c)(3) conservation organization operating in the public interest. This isolated filing delay is not reflective of the organization's standards or practices, and the organization respectfully requests that no penalty be assessed under IRC §6652(c)(1)(A) in light of these circumstances.