Higher Up Texas INC FY2023 filing

Tax-deductible

League City, TX501(c)(3)Youth DevelopmentEIN 84-2288113

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Teaching critical thinking skills to disadvantaged high school and post high school students

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$110K 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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FY2023 · 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 5
filings with a surplus
Average surplus $58K a year · 12% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $281K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$901K
+378% vs prior year
Spent
$614K
To programs
87%
Net assets
$339K
By yearFY2020–FY2025
Revenue
$901K
FY2023▲ +378%
Revenue by fiscal year
FY2020$133K
FY2021$349K
FY2022$189K
FY2023$901K
FY2024$651K
FY2025$310K
Expenses
$614K
FY2023▲ +75%
Expenses by fiscal year
FY2020Not on file
FY2021$213K
FY2022$350K
FY2023$614K
FY2024$673K
FY2025$260K
Net assets
$339K
FY2023▲ +553%
Net assets by fiscal year
FY2020$79K
FY2021$214K
FY2022$52K
FY2023$339K
FY2024$317K
FY2025$367K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2020.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $533K Management & general 13% · $82K

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

1 person listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$109,500Pt VII · Sec A

Hillary Gramm’s $45K as CEO is at the 34th percentile of top reported officer pay among 1992 $100K–1M youth development 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Hillary Gramm$44,737$105,170$109,500$84,333$38,500

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.

See Higher Up Texas INC executive salaries →

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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

Empowers disadvantaged students with critical thinking skills for success.

Provided by the organization

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1 program · $533K · in their own filed words · FY2023
01

194 students participated at 3 campuses in 5 modules that utilized critical thinking, mentoring and self-advocacy in the areas of financial literacy, civic and social responsibility, mental health, future financial wealth, and culture.

$533Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 3 funders →
Grants paid · 2 grants · $17K · 2021–2023
Unitemized GrantFY2023$9,567
Unitemized GrantFY2021$7,100

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$901K
Ln 12
Gifts and grantsLn 1h$899K
Investment incomeLn 3$3K
Money outPt IX
$614K
Ln 25
Programscol B$533K
Managementcol C$82K
Owns and owesPt X
$339K
net assets · Ln 32
Cash and savingsLn 1–2$338K
Total assetsLn 16$342K
LiabilitiesLn 26$3K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$899K
Noncash giftsLn 1g$85K
Investment incomeLn 3$3K
Total revenueLn 12$901K
Assets in detailPt X, end of year
CashLn 1$126K
SavingsLn 2$212K
Cash and savings togetherLn 1–2$338K
Land, buildings, equipmentLn 10c$115
Total assetsLn 16$342K
LiabilitiesLn 26$3K
Net assetsLn 32$339K
OperationsPt I, VI
EmployeesI 57
VolunteersI 673
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$51K$338K
Land, buildings, equipmentLn 10c$115
Total assetsLn 16$53K$342K
LiabilitiesLn 26$1K$3K
Net assetsLn 32$52K$339K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$10K$10K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$110K$66K$44K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$154K$154K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$23K$16K$7K
Management feesLn 11a$14K$14K
Legal feesLn 11b$785$785
Accounting feesLn 11c$14K$14K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$34K$31K$3K
Office expensesLn 13$23K$18K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$20K$16K$4K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$553$442$111
InsuranceLn 23$927$927
Other expenses (24a–d)Ln 24$202K$202K
All other expensesLn 24e$0
Total functional expensesLn 25$614K$533K$82K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $310K$260K$50K$367K 990 PDF
FY2024 $651K$673K−$22K$317K 990 PDF
FY2023 Viewing $901K$614K$287K$339K 990 PDF
FY2022 $189K$350K−$162K$52K 990 PDF
FY2021 $349K$213K$136K$214K 990 PDF
FY2020 $133K$79K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $901,362 across 5 lines filed
VIII-1f All other contributions, gifts and grants$898,610
VIII-1g Noncash contributions (included above)$84,689
VIII-1h Total contributions, gifts and grants$898,610
VIII-3 Investment income$2,752
VIII-12 Total revenue$901,362
Part IX · Statement of functional expenses $614,460 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $9,567$9,567
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $65,700 · Management $43,800$109,500
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $153,673$153,673
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $16,190 · Management $7,133$23,323
IX-11a Management feesPrograms $14,404$14,404
IX-11b Legal feesManagement $785$785
IX-11c Accounting feesManagement $13,650$13,650
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $3,500$3,500
IX-12 Advertising and promotionPrograms $30,784 · Management $3,420$34,204
IX-13 Office expensesPrograms $18,065 · Management $4,516$22,581
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $15,666 · Management $3,917$19,583
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $6,319$6,319
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $442 · Management $111$553
IX-23 InsuranceManagement $927$927
IX-24 Other expenses (24a–d)Programs $201,891$201,891
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $532,701 · Management $81,759 · Fundraising $0$614,460
Part X · Balance sheet $341,613 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $50,796$126,005
X-2 Savings and temporary cash investments$211,543
X-3 Pledges and grants receivable$3,000
X-9 Prepaid expenses and deferred chargesStart of year $1,200$950
X-10c Land, buildings and equipment, net$115
X-16 Total assetsStart of year $53,246$341,613
X-17 Accounts payable and accrued expensesStart of year $1,328$2,793
X-26 Total liabilitiesStart of year $1,328$2,793
X-32 Total net assets or fund balancesStart of year $51,918$338,820
X-33 Total liabilities and net assetsStart of year $53,246$341,613
Part XI · Reconciliation of net assets $338,820 net assets at year end
XI-1 Total revenue$901,362
XI-2 Total expenses$614,460
XI-3 Revenue less expenses$286,902
XI-4 Net assets at start of year$51,918
XI-10 Net assets at end of year$338,820

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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