HIGHPOINTERS FOUNDATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

Dave Covill

Phone

3035170355

Tax Period

2025-01-01 to 2025-12-31

HIGHPOINTERS FOUNDATION INC, founded in 2006, is a micro nonprofit in the Recreation & Sports sector that reported $30K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $26K left a modest 11% surplus.

Mission

The Highpointers Foundation provides a forum for education about the 50 state highpoints, aids in the conservation of highpoints and their environs, maintains positive relationships with owners of highpoints on public and private property, assists in the care and maintenance of highpoints, and supports public and private efforts to maintain the integrity of and safe access to state highpoints.

Program Service Accomplishments

Program 1

Expenses: $10,000 Revenue: $0

At Baxter State Park surrounding Katahdin in Maine, the Foundation funded two local students as Fellows of the Friends of Baxter State Park to conduct research in the Park near Katahdin. The two...

At Baxter State Park surrounding Katahdin in Maine, the Foundation funded two local students as Fellows of the Friends of Baxter State Park to conduct research in the Park near Katahdin. The two students spent the summer of 2025 conducting significant research to support the area surrounding the Highpoint. In addition, the Foundation funded students involved in trail work on Katahdin.

Program 2

Expenses: $953 Revenue: $0

At Jerimoth Hill in Rhode Island, the Foundation funded 8 new trail signs and benchmark markers, and installed a new bench at the highpoint rock, and installed a wire cable gate across the access...

At Jerimoth Hill in Rhode Island, the Foundation funded 8 new trail signs and benchmark markers, and installed a new bench at the highpoint rock, and installed a wire cable gate across the access lane near the parking area, all in conjunction with state of RI DEM authorities.

Program 3

Expenses: $646 Revenue: $0

At White Butte in North Dakota, the Foundation funded a new trailhead sign to replace a vandalized one. The Foundation pays for a liability policy each year.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $29,353

Program Service Revenue $0

Investment Income $337

Other Revenue $6

TOTAL REVENUE $29,696

Expense Breakdown

Grants Paid $15,615

Salaries & Benefits $0

Fundraising Expenses $2,842

Program Expenses $15,615

Other Expenses $10,781

TOTAL EXPENSES $26,396

Year-over-Year Comparison

	2025	2024	Change
Revenue	$29,696	$33,371	-0.1%
Expenses	$26,396	$34,925	-0.2%
Net Income	$3,300	$-1,554	-3.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dave Covill	Lead Director and President	12	Officer Director	$0	$0	$0
Jane Bertrand	Fundraising Director and Secretary	4	Officer Director	$0	$0	$0
Roy Wallen	Financial Director and Treasurer	3	Officer Director	$0	$0	$0
Raina Rusnak	Projects Director and Vice President	2	Officer Director	$0	$0	$0
Stony Burk	Projects Director	3	Director	$0	$0	$0
Olivier Kozlowski	Compliance Director	2	Director	$0	$0	$0
Doug Friedman	Finance Director and Assistant Treasurer	1	Director	$0	$0	$0
Fallon Rowe	Social Media & Website Director	0.5	Director	$0	$0	$0
Tonya Hancock	Communications Director	0.1	Director	$0	$0	$0
Carol Radford	Legacy Giving Director	0.2	Director	$0	$0	$0
Robyn Watson	Donor Relations Director	2	Director	$0	$0	$0
Jim Glaze	Projects Director	0.1	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$29,696	$26,396	$74,970	$3,300
2025	$29,696	$26,396	$74,970	$3,300
2024	$33,371	$34,925	$72,141	$-1,554
2023	$26,988	$34,832	$72,693	$-7,844
2022	$40,558	$17,939	$79,467	$22,619
2021	$22,441	$3,883	$56,714	$18,558
2020	$12,507	$18,205	$37,786	$-5,698
2019	$14,747	$10,614	$43,484	$4,133