philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in
Higher Rock Foundation EIN 92-1394467

Higher Rock Foundation

Not yet claimed Claim this org →

A private foundation based in Dana Point, CA. It reported about $550K in revenue for 2025. For fiscal year 2025 it reported $550K in revenue, $603K in expenses, and $96K in net assets.Pt I

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Dana Point, CA
Filings
3 on file (2023–2025)
Revenue
$550KFY2025
Expenses
$603K
Net assets
$96K
People
5
Filings
3
Updates
0
More identity details & actions ⌄
EIN  92-1394467 Private foundation / grantmaker Dana Point, CA
Form 990 (PDF)
Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Higher Rock Foundation claims this page.

Know this organization? Claim it to add your story

Size
$100K–1M
What they do
A private foundation based in Dana Point, CA. It reported about $550K in revenue for 2025.
Leadership
Kristy Allan · President
Money in and out
$550K revenue, $603K expenses
Bottom line
—
Grants paid & assets · FY2025
Total revenue
$550K
Pt VIII · Ln 12
Total expenses
$603K
Pt IX · Ln 25
Net assets
$96K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$53K
Total assets
105K
deployed as grants and operations
Grants paid
539K
in FY2025
Grants made
29grants
total in period
Payout rate
514%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 29 grants · $539K · 2025–2025
Operation Mobilization - GeneralFY2025$77,500
Sedera - Jesus Family KingdomFY2025$60,030
Justice Rising InternationalFY2025$50,000
Care of ChildrenFY2025$45,000
Acres of LoveFY2025$45,000
AsoneFY2025$40,000
Project CureFY2025$33,270
Harbor Point ChurchFY2025$28,336
AiroFY2025$24,000
Riverbank OrganizationFY2025$21,600
Healing at the WellFY2025$10,300
Unidos South OcFY2025$10,000
Pbj Foods INCFY2025$10,000
I5 Freedom NetworkFY2025$10,000
Legacy Relief ProjectFY2025$10,000
Discovery Cube Orange CountyFY2025$10,000
Plant with PurposeFY2025$10,000
Logos Healing InstituteFY2025$9,082
See all 29 grants →

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$19K
Median grantPart XV$10K
Largest grantPart XV$78K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$550K
FY2025▼ -20%
Expenses
$603K
FY2025▲ +10%
Total assets
$105K
FY2025▼ -33%
Total liabilities
$8K
FY2025▲ +17%
Total revenue
$550K
Pt VIII · Ln 12
Total expenses
$603K
Pt IX · Ln 25
Net assets
$96K
Pt X · Ln 32
Total assetsPt II$105K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CHigher Rock Foundation
EINHdr · item D92-1394467
Principal addressHdr · item CDana Point, CA
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T20)
Ruling yearIRS BMFAug 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a—
Whistleblower policyPt VI · Ln 13—
Document retention policyPt VI · Ln 14—
CEO/top-official compensation independently reviewedPt VI · Ln 15a—
Family or business relationships among officers/directorsPt VI · Ln 2—

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Kristy Allan
President
$0Pt VII · Sec A
Warren Allan
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Higher Rock Foundation executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Contributions & grants100%$550K
Investment income$5
Total revenueLn 12$550K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.89 Operating & administrative $0.11
Grants & contributions paid89%$539K
Operating & administrative11%$64K
Total functional expensesLn 25$603K

Balance Sheet

Part X · end of year
CashLn 1$101K
Total assetsLn 16$105K
Total liabilitiesLn 26$8K
Total net assetsLn 32$96K
Months of cash on handcomputed2.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $105K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $550K
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $550K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $550K · Prior year $685K
-20%
Net-asset trend (YoY)
End of year $96K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $550K · Expenses $603K
-10%
Liabilities-to-Assets
Total liabilities — · Total assets $105K
—
Net-asset ratio
Net assets $96K · Total assets $105K
92%
People & payroll
Highest Reported Total Compensation
Individual Kristy Allan · Reported title President · Highest reported compensation $0 · Total expenses $603K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth -20%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$550K revenue · viewing · ⤓ 990 PDF
FY2024$685K revenue · ⤓ 990 PDF
FY2023$42K revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.