HIGHTS Inc (EIN 261566023) - Form 990 Financial Analysis & Trantor Score

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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

2007

Legal Domicile

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.

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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 (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

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

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

$178,911

Total Directors

$600

Key Employees

Highest Compensated

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

HIGHTS Inc