Higher Ground USA INC

Tax-deductible

Rome, GA501(c)(3)ReligionEIN 26-1117800Revenue $527K in FY2024

On file with the IRShgusa.org527 Broad St Ste 102, 30161-3095 · Rome, GATax-exempt since Aug 2008Publicly supported charity — 170(b)(1)(A)(vi)

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To share the life principles and teachings of jesus christ through adventure programing.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $20K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 34% of spending
Top officer’s pay higher than 95% of similar orgs
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $91K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$633
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$527K
+74% vs prior year
Spent
$416K
To programs
86%
Net assets
$187K
By yearFY2020–FY2024
Revenue
$527K
FY2024▲ +74%
Tap a bar for its year
Revenue by fiscal year
FY2020$186K
FY2021$289K
FY2022$300K
FY2023$302K
FY2024$527K
Expenses
$416K
FY2024▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$195K
FY2021$261K
FY2022$311K
FY2023$322K
FY2024$416K
Net assets
$187K
FY2024▲ +150%
Tap a bar for its year
Net assets by fiscal year
FY2020$78K
FY2021$106K
FY2022$94K
FY2023$75K
FY2024$187K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $358K Management & general 13% · $54K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation
President and Executive Director
$129,475Pt VII · Sec A
Director & Vice President
$10,250Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Nathan Hicks’s $129K as President and Executive Director is at the 95th percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Nathan Hicks$129,475$113,669$115,475$97,390$90,167
Tanya Hicks$10,250$8,390$8,940$6,850$8,750

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Share Jesus Christ's teachings through adventure programs.

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Provided by the organization

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1 program · $358K · in their own filed words · FY2024
01

Higher ground provided experiental education courses in wildnerness areas of the southeastern usa involving backpacking, rock climbing, hiking, high ropes course activites and other group activities, etc designed to develop leadership skills, encourage personal growth and begin or deepen a personal relationship with jesus christ.

$358Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$527K
Ln 12
Fees for servicesLn 2g$429K
Gifts and grantsLn 1h$99K
Money outPt IX
$416K
Ln 25
Programscol B$358K
Managementcol C$54K
Fundraisingcol D$4K
Owns and owesPt X
$187K
net assets · Ln 32
Cash and savingsLn 1–2$156K
Total assetsLn 16$187K
LiabilitiesLn 26$633
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$99K
Fees for servicesLn 2g$429K
Total revenueLn 12$527K
Assets in detailPt X, end of year
CashLn 1$156K
Cash and savings togetherLn 1–2$156K
Land, buildings, equipmentLn 10c$22K
Other assetsLn 15$150
Total assetsLn 16$187K
LiabilitiesLn 26$633
Net assetsLn 32$187K
OperationsPt I, VI
EmployeesI 543
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$75K$156K
Land, buildings, equipmentLn 10c$7K$22K
Total assetsLn 16$86K$187K
LiabilitiesLn 26$11K$633
Net assetsLn 32$75K$187K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$140K$116K$20K$4K
Other salaries and wagesLn 7$131K$111K$20K
Other employee benefitsLn 9$5K$5K$798
Payroll taxesLn 10$21K$18K$3K
Accounting feesLn 11c$2K$2K$288
Advertising and promotionLn 12$2K$2K$301
Office expensesLn 13$2K$2K$355
Information technologyLn 14$5K$4K$745
OccupancyLn 16$22K$19K$3K
Depreciation, depletion and amortizationLn 22$14K$12K$2K
InsuranceLn 23$23K$19K$3K
Other expenses (24a–d)Ln 24$49K$49K$228
All other expensesLn 24e$329$280$49
Total functional expensesLn 25$416K$358K$54K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $527K$416K$112K$187K 990 PDF
FY2023 $302K$322K−$20K$75K 990 PDF
FY2022 $300K$311K−$11K$94K 990 PDF
FY2021 $289K$261K$27K$106K 990 PDF
FY2020 $186K$195K−$9K$78K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $527,457 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,730$98,733
I-9 Program service revenuePrior year $249,606$428,724
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $57$0
I-12 Total revenuePrior year $302,393$527,457
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $241,562$296,756
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $80,545$118,899
I-18 Total expensesPrior year $322,107$415,655
I-19 Revenue less expensesPrior year −$19,714$111,802
Part VI · Governance 3 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $527,457 across 4 lines filed
VIII-1f All other contributions, gifts and grants$98,733
VIII-1h Total contributions, gifts and grants$98,733
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $428,724$428,724
VIII-12 Total revenueRelated to mission $428,724 · Unrelated business $0 · Excluded from tax $0$527,457
Part IX · Statement of functional expenses $415,655 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,061 · Management $19,788 · Fundraising $3,876$139,725
IX-7 Other salaries and wagesPrograms $111,370 · Management $19,653$131,023
IX-9 Other employee benefitsPrograms $4,524 · Management $798$5,322
IX-10 Payroll taxesPrograms $17,583 · Management $3,103$20,686
IX-11c Accounting feesPrograms $1,629 · Management $288$1,917
IX-12 Advertising and promotionPrograms $1,704 · Management $301$2,005
IX-13 Office expensesPrograms $2,009 · Management $355$2,364
IX-14 Information technologyPrograms $4,222 · Management $745$4,967
IX-16 OccupancyPrograms $18,731 · Management $3,305$22,036
IX-22 Depreciation, depletion and amortizationPrograms $11,716 · Management $2,067$13,783
IX-23 InsurancePrograms $19,326 · Management $3,410$22,736
IX-24 Other expenses (24a–d)Programs $48,534 · Management $228$48,762
IX-24e All other expensesPrograms $280 · Management $49$329
IX-25 Total functional expensesPrograms $357,689 · Management $54,090 · Fundraising $3,876$415,655
Part X · Balance sheet $187,202 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $75,429$156,362
X-4 Accounts receivableStart of year $2,631$8,200
X-10c Land, buildings and equipment, netStart of year $7,377$22,490
X-15 Other assetsStart of year $150$150
X-16 Total assetsStart of year $85,587$187,202
X-17 Accounts payable and accrued expensesStart of year $10,820$633
X-26 Total liabilitiesStart of year $10,820$633
X-32 Total net assets or fund balancesStart of year $74,767$186,569
X-33 Total liabilities and net assetsStart of year $85,587$187,202
Part XI · Reconciliation of net assets $186,569 net assets at year end
XI-1 Total revenue$527,457
XI-2 Total expenses$415,655
XI-3 Revenue less expenses$111,802
XI-4 Net assets at start of year$74,767
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$186,569

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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