Higher Ground Sun Valley INC

Tax-deductible

Ketchum, ID501(c)(3)Recreation & SportsEIN 82-0512146Revenue $5.2M in FY2025

On file with the IRShighergroundusa.orgPo Box 6791, 83340-6791 · Ketchum, IDTax-exempt since Oct 2006Publicly supported charity — 170(b)(1)(A)(vi)

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To enrich the lives of people with disabilities through sports & recreation.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 300 volunteers and 45 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $384K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$499K
to officers and key staff · 9% of spending
Top officer’s pay higher than 60% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $61K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.2M
+8% vs prior year
Spent
$5.3M
To programs
82%
Net assets
$4.9M
By yearFY2020–FY2025
Revenue
$5.2M
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$4.2M
FY2022$4.1M
FY2023$5.7M
FY2024$4.9M
FY2025$5.2M
Expenses
$5.3M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.0M
FY2021$2.7M
FY2022$3.7M
FY2023$4.8M
FY2024$5.1M
FY2025$5.3M
Net assets
$4.9M
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$4.0M
FY2022$4.4M
FY2023$5.3M
FY2024$5.1M
FY2025$4.9M

From the FY2025 Form 990 (year ending April 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2006.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $4.4M Management & general 6% · $344K Fundraising 12% · $622K

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

16 people listed on the 990; $499K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Chief Development Officer
$141,397Pt VII · Sec A
Chief Financial Officer
$121,063Pt VII · Sec A
Chief Operation Officer
$119,667Pt VII · Sec A
Director of Philanthropy
$116,520Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Katherine Dobbie’s $141K as Chief Development Officer is at the 60th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Katherine Dobbie$141,397$125,403$123,602$90,676$104,020—
Alyssa Eagan$121,063$121,346$108,552$80,945$86,416$95,225
Erin Rheinschild$116,520$120,020$110,270———
Brian Von Herbulis$119,667$119,250$110,750———
Katherine Weihe—————$112,500

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enriches lives through adaptive sports and recreation programs.

Questions for Higher Ground Sun Valley INC

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Provided by the organization

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1 program · $4.4M · in their own filed words · FY2024
01

See schedule o for program accomplishments.

$4.4Mprogram 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 · FY2025
Total grants receivedfrom 3 funders$61K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Gifts and grantsLn 1h$5.3M
Investment incomeLn 3$120K
Fees for servicesLn 2g$74K
Money outPt IX
$5.3M
Ln 25
Programscol B$4.4M
Managementcol C$344K
Fundraisingcol D$622K
Owns and owesPt X
$4.9M
net assets · Ln 32
Cash and savingsLn 1–2$673K
Total assetsLn 16$5.9M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
16
listed · VII A
PaidVII A4
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.3M
Government grantsLn 1e$681K
Noncash giftsLn 1g$129K
Fundraising eventsLn 1c$2.6M
Fees for servicesLn 2g$74K
Investment incomeLn 3$120K
Gains on assetsLn 7$46K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$439K
SavingsLn 2$234K
Cash and savings togetherLn 1–2$673K
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$685K
Other assetsLn 15$742K
Total assetsLn 16$5.9M
LiabilitiesLn 26$1.0M
Net assetsLn 32$4.9M
OperationsPt I, VI
EmployeesI 545
VolunteersI 6300
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$536K$673K
InvestmentsLn 11–13$3.2M$3.2M
Land, buildings, equipmentLn 10c$575K$685K
Total assetsLn 16$5.6M$5.9M
LiabilitiesLn 26$478K$1.0M
Net assetsLn 32$5.1M$4.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$279K$108K$149K$22K
Other salaries and wagesLn 7$1.9M$1.5M$74K$338K
Pension plan contributionsLn 8$45K$35K$1K$8K
Other employee benefitsLn 9$227K$173K$14K$39K
Payroll taxesLn 10$185K$136K$18K$31K
Legal feesLn 11b$11K$8K$932$2K
Accounting feesLn 11c$24K$17K$2K$4K
Other fees for servicesLn 11g$175K$105K$22K$49K
Advertising and promotionLn 12$76K$55K$2K$18K
Office expensesLn 13$60K$35K$10K$14K
Information technologyLn 14$67K$43K$11K$13K
OccupancyLn 16$307K$289K$10K$7K
TravelLn 17$56K$28K$512$28K
Depreciation, depletion and amortizationLn 22$110K$98K$3K$9K
InsuranceLn 23$167K$118K$21K$28K
Other expenses (24a–d)Ln 24$1.6M$1.6M$5K$11K
All other expensesLn 24e$15K$15K$76$360
Total functional expensesLn 25$5.3M$4.4M$344K$622K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $5.2M$5.3M−$96K$4.9M 990 PDF
FY2024 $4.9M$5.1M−$277K$5.1M 990 PDF
FY2023 $5.7M$4.8M$884K$5.3M 990 PDF
FY2022 $4.1M$3.7M$424K$4.4M 990 PDF
FY2021 $4.2M$2.7M$1.4M$4.0M 990 PDF
FY2020 $2.9M$3.0M−$79K$2.5M 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 FY2025 990 (6 parts)
Part I · Summary $5,228,763 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,141,154$5,339,599
I-9 Program service revenuePrior year $61,793$73,547
I-10 Investment incomePrior year −$64,601$120,371
I-11 Other revenuePrior year −$286,729−$304,754
I-12 Total revenuePrior year $4,851,617$5,228,763
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 $2,469,830$2,643,146
I-16a Professional fundraising feesPrior year $13,333$0
I-17 Other expensesPrior year $2,644,963$2,681,279
I-18 Total expensesPrior year $5,128,126$5,324,425
I-19 Revenue less expensesPrior year −$276,509−$95,662
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,228,763 across 11 lines filed
VIII-1c Fundraising events$2,593,340
VIII-1e Government grants$680,854
VIII-1f All other contributions, gifts and grants$2,065,405
VIII-1g Noncash contributions (included above)$129,286
VIII-1h Total contributions, gifts and grants$5,339,599
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $73,547$73,547
VIII-3 Investment incomeExcluded from tax $74,176$74,176
VIII-6 Net rental income or lossExcluded from tax $5,375$5,375
VIII-7 Net gain or loss on sales of assetsExcluded from tax $46,195$46,195
VIII-8 Net income from fundraising eventsExcluded from tax −$310,129−$310,129
VIII-12 Total revenueRelated to mission $73,547 · Unrelated business $0 · Excluded from tax −$184,383$5,228,763
Part IX · Statement of functional expenses $5,324,425 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $107,881 · Management $149,408 · Fundraising $21,576$278,865
IX-7 Other salaries and wagesPrograms $1,496,151 · Management $73,528 · Fundraising $338,410$1,908,089
IX-8 Pension plan contributionsPrograms $35,300 · Management $1,428 · Fundraising $8,002$44,730
IX-9 Other employee benefitsPrograms $173,058 · Management $14,409 · Fundraising $39,046$226,513
IX-10 Payroll taxesPrograms $136,360 · Management $17,965 · Fundraising $30,624$184,949
IX-11b Legal feesPrograms $8,038 · Management $932 · Fundraising $2,100$11,070
IX-11c Accounting feesPrograms $17,160 · Management $1,989 · Fundraising $4,483$23,632
IX-11g Other fees for servicesPrograms $104,635 · Management $21,535 · Fundraising $48,549$174,719
IX-12 Advertising and promotionPrograms $55,323 · Management $1,858 · Fundraising $18,377$75,558
IX-13 Office expensesPrograms $35,323 · Management $10,090 · Fundraising $14,306$59,719
IX-14 Information technologyPrograms $43,476 · Management $10,751 · Fundraising $13,001$67,228
IX-16 OccupancyPrograms $289,369 · Management $10,496 · Fundraising $7,438$307,303
IX-17 TravelPrograms $27,619 · Management $512 · Fundraising $28,133$56,264
IX-22 Depreciation, depletion and amortizationPrograms $98,036 · Management $3,305 · Fundraising $8,812$110,153
IX-23 InsurancePrograms $118,025 · Management $20,760 · Fundraising $28,280$167,065
IX-24 Other expenses (24a–d)Programs $1,598,309 · Management $4,550 · Fundraising $10,539$1,613,398
IX-24e All other expensesPrograms $14,734 · Management $76 · Fundraising $360$15,170
IX-25 Total functional expensesPrograms $4,358,797 · Management $343,592 · Fundraising $622,036$5,324,425
Part X · Balance sheet $5,944,809 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $305,517$438,723
X-2 Savings and temporary cash investmentsStart of year $230,393$234,486
X-3 Pledges and grants receivableStart of year $678,616$0
X-4 Accounts receivableStart of year $304,676$565,185
X-9 Prepaid expenses and deferred chargesStart of year $61,381$41,088
X-10c Land, buildings and equipment, netStart of year $575,310$684,515
X-11 Publicly traded securitiesStart of year $3,223,561$3,239,110
X-15 Other assetsStart of year $175,418$741,702
X-16 Total assetsStart of year $5,554,872$5,944,809
X-17 Accounts payable and accrued expensesStart of year $297,420$261,245
X-25 Other liabilitiesStart of year $180,712$782,402
X-26 Total liabilitiesStart of year $478,132$1,043,647
X-27 Net assets without donor restrictionsStart of year $4,861,984$4,793,418
X-28 Net assets with donor restrictionsStart of year $214,756$107,744
X-32 Total net assets or fund balancesStart of year $5,076,740$4,901,162
X-33 Total liabilities and net assetsStart of year $5,554,872$5,944,809
Part XI · Reconciliation of net assets $4,901,162 net assets at year end
XI-1 Total revenue$5,228,763
XI-2 Total expenses$5,324,425
XI-3 Revenue less expenses−$95,662
XI-4 Net assets at start of year$5,076,740
XI-5 Net unrealized gains (losses) on investments$40,084
XI-8 Prior period adjustments−$120,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,901,162

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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