HIGHER GROUND USA INC (EIN 261117800) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

NATHAN HICKS

Phone

8502615950

Tax Period

2023-01-01 to 2023-12-31

HIGHER GROUND USA INC, founded in 2008, is a small nonprofit in the Religion sector that reported $302K in total revenue in fiscal year 2023.

Mission

TO SHARE THE LIFE PRINCIPLES AND TEACHINGS OF JESUS CHRIST THROUGH ADVENTURE PROGRAMING.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $52,730

Program Service Revenue $249,606

Investment Income $0

Other Revenue $57

TOTAL REVENUE $302,393

Expense Breakdown

Grants Paid $0

Salaries & Benefits $241,562

Fundraising Expenses $3,252

Program Expenses $260,078

Other Expenses $80,545

TOTAL EXPENSES $322,107

Year-over-Year Comparison

	2023	2022	Change
Revenue	$302,393	$299,760	+0.0%
Expenses	$322,107	$311,245	+0.0%
Net Income	$-19,714	$-11,485	+0.7%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$122,059

Total Directors

$8,390

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRADLEY GOWING	DIRECTOR	1.00	Director	$0	$0	$0
MARK HINSON	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN FLOYD	DIRECTOR & PRESIDENT	1.00	Officer Director	$0	$0	$0
TANYA HICKS	DIRECTOR & VICE PRESIDENT	16.00	Officer Director	$8,390	$0	$8,390
LARRY K HICKS	DIRECTOR & TREASURER	3.00	Officer Director	$0	$0	$0
NATHAN HICKS	EXECUTIVE DIRECTOR	50.00	Officer	$113,669	$0	$113,669

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
2024	No data	No data	No data	No data
2023	$302,393	$322,107	$85,587	$-19,714
2022	$299,760	$311,245	$94,680	$-11,485
2021	$288,938	$261,449	$106,226	$27,489
2020	$185,946	$195,183	$78,967	$-9,237
2019	$274,975	$280,024	$87,882	$-5,049
2018	$274,193	$280,798	$94,385	$-6,605

HIGHER GROUND USA INC