HIGHTS Inc

EIN: 261566023 501(c)(3) Environment

Cullowhee, NC

Total Revenue
$4,435,281
Total Expenses
$3,329,221
Total Assets
$3,084,949
Net Assets
$3,075,869
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2007
Legal Domicile
NC
Phone
8283390100
Tax Period
2024-07-01 to 2025-06-30

HIGHTS Inc, founded in 2007, is a community nonprofit in the Environment sector that reported $4.4M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 25% operating margin.

Mission

HIGHTS mission is to transform youth in Western North Carolina by inspiring trust in their own abilities, connection to a caring community, and hope for a better future.

Program Service Accomplishments

Program 1
Expenses: $3,005,061 Revenue: $1,502,391

Restorative Justice Continuum- These programs serve underserved youth ages 11-18 in the counties of Cherokee, Clay, Haywood, Graham, Jackson, Macon, Swain and Qualla Boundary. These programs serve...

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Restorative Justice Continuum- These programs serve underserved youth ages 11-18 in the counties of Cherokee, Clay, Haywood, Graham, Jackson, Macon, Swain and Qualla Boundary. These programs serve kids through after-school and alternative-to-suspension programs that focus on community service/restitution, adventure-based learning, experiential education, and recreation therapy. These programs served 370 youth participants in 2024-25.

Program 2

Therapeutic Counseling Services - HIGHTS engaged 179 youth in therapy services in 2024-25. This includes youth seen through outpatient therapy services, group therapy services, intensive in-home...

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Therapeutic Counseling Services - HIGHTS engaged 179 youth in therapy services in 2024-25. This includes youth seen through outpatient therapy services, group therapy services, intensive in-home treatment, and addictions treatment, animal assisted interventions and transitional youth services. HIGHTS provides these services in different capacities in the seven westernmost counties of Western North Carolina to clients ages 4-24. This region is rural and extremely underserved with therapeutic services due to limited resources and a lack of providers.

Program 3

Workforce Development- This program serves youth ages 16-24 in Jackson, Macon, Swain, Graham, Clay, and Cherokee Counties that have dropped out of school or are otherwise disengaged. This program...

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Workforce Development- This program serves youth ages 16-24 in Jackson, Macon, Swain, Graham, Clay, and Cherokee Counties that have dropped out of school or are otherwise disengaged. This program helps participants overcome boundaries and lack of resources to assist youth in attaining their GEDs, engaging in the workforce and attaining a meaningful credential. This program provides assistance with gas mileage, childcare and other emergency needs that get in the way of underserved youth receiving a credential or diploma. HIGHTS provides eight weeks of paid work experience in a workplace, so youth gain valuable and meaningful work experience and often find employment with the same company they do this work experience with. HIGHTS Workforce Development served 236 participants in 2024-25.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,860,707
Program Service Revenue $1,502,391
Investment Income $56,145
Other Revenue $16,038
TOTAL REVENUE $4,435,281

Expense Breakdown

Grants Paid $6,600
Salaries & Benefits $1,939,795
Fundraising Expenses $76,350
Program Expenses $3,005,061
Other Expenses $1,382,826
TOTAL EXPENSES $3,329,221

Year-over-Year Comparison

2024 2023 Change
Revenue $4,435,281 $3,592,378 +0.2%
Expenses $3,329,221 $2,917,628 +0.1%
Net Income $1,106,060 $674,750 +0.6%
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

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Liquidity & Cash Position

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Governance

Voting Members
8
Independent Members
8
Employees
52
Volunteers
14

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
5
$178,911
Total Directors
8
$600
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Marcus Metcalf Executive Director 40.00
Officer
$77,271 $11,078 $88,349
Paul Heckert Financial Officer 40.00
Officer
$80,423 $9,539 $89,962
Frederick Buskey Chair 2.00
Officer Director
$0 $0 $0
Dr Jennifer Hinton Secretary 2.00
Officer Director
$600 $0 $600
Ellen Miller Treasurer 3.00
Officer Director
$0 $0 $0
Matthew Blackburn Member 1.00
Director
$0 $0 $0
Caitlin Torrence Member 0.50
Director
$0 $0 $0
Brent McCoy Member 0.25
Director
$0 $0 $0
Dr Tracie Metz Member 0.25
Director
$0 $0 $0
Stacy Adams Member 0.25
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 $4,435,281 $3,329,221 $3,084,949 $1,106,060
2024 $3,592,378 $2,917,628 $1,986,207 $674,750
2023 $2,712,464 $2,219,904 $1,310,386 $492,560
2022 $1,542,651 $1,359,511 $930,982 $183,140
2020 $1,310,324 $785,354 $632,298 $524,970
2019 $433,146 $405,000 $116,458 $28,146
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