ON HIGHER GROUND

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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

2020

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

ON HIGHER GROUND, founded in 2020, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $158K in total revenue in fiscal year 2023. Revenue surged 109% from the prior year, signaling strong growth momentum. The organization ran a surplus of $50K, a strong 32% operating margin.

Mission

ON HIGHER GROUND (OHG) WAS FORMED TO PROVIDE ON-THE-JOB TRAINING FOR STUDENTS INTERESTED AND CONCERNED ABOUT OUR MANAGING OUR NATURAL RESOURCES. OHG ALSO WORKS TO BUILD CAPACITY IN NATIVE AMERICAN COMMUNITIES THROUGH PARTNERSHIPS DESIGNED TO DEVELOP DIVERSE AGRICULTURAL PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $34,582

HIGH TUNNEL GREENHOUSES: OHG BUILDS HIGH TUNNEL GREENHOUSES DESIGNED TO EXTEND THE NORTHERN TIER GROWING SEASON TO ALLOW NATIVE AMERICAN COMMUNITIES TO PARTICIPATE IN FOOD SOVEREIGNTY PROJECTS. THESE GREENHOUSES ARE IDEAL FOR PLANTING PRODUCE AND PERMACULTURE PLANTS, WHILE ALSO PROVIDING STUDENTS THE EXPERIENCE NEEDED TO CONSTRUCT AND MAINTAIN THESE FACILITIES. THESE GREENHOUSES ARE MANAGED AND OPERATED BY COMMUNITY VOLUNTEERS WHO ASSIST IN THE ESTABLISHMENT OF STUDENT FARMER MARKETS AND PROVIDE A CLASSROOM AREA FOR STUDENTS TO LEARN ABOUT SOIL AMENDMENTS, FERTILIZATION, DRIP IRRIGATION, HARVESTING AND FOOD PROCESSING.

Program 2

Expenses: $30,739

OPEN-AIR CLASSROOMS: TO COMPLETE AND CONNECT THE HIGH TUNNEL GREENHOUSE GARDENING TO OTHER LEARNING PROJECTS, OPEN-AIR SPACES WERE CONSTRUCTED, COVERED ONLY BY A ROOF. THESE OPEN-AIR CLASSROOMS...

OPEN-AIR CLASSROOMS: TO COMPLETE AND CONNECT THE HIGH TUNNEL GREENHOUSE GARDENING TO OTHER LEARNING PROJECTS, OPEN-AIR SPACES WERE CONSTRUCTED, COVERED ONLY BY A ROOF. THESE OPEN-AIR CLASSROOMS HELPED TO FACILITATE ON-THE-JOB TRAINING FOR STUDENTS SPECIFICALLY FOR JOBS IN NATURAL RESOURCE MANAGEMENT AND AGRICULTURE THROUGHOUT THE REGION. LESSONS AND RELATED MATERIALS ARE PROVIDED BY OHG TO VOLUNTEERS AND STUDENTS. IN ADDITION, THESE SPACES ARE IDEAL SETTINGS FOR YOUTH CAMP LOCATIONS SERVING OTHER NATIVE AMERICAN STUDENTS, INNER-CITY STUDENTS FROM LARGER URBAN CITIES, AND STUDENTS FROM RURAL COMMUNITIES, COMING TOGETHER TO EXPERIENCE CULTURAL EXCHANGE OPPORTUNITIES AND IMMERSION IN NATIVE CULTURE AND OUR UNIQUE WAYS OF LIVING IN BALANCE WITH MOTHER EARTH.

Program 3

Expenses: $11,527

EXTERNAL EVALUATION: AN EXTERNAL EVALUATOR WAS ENGAGED TO HELP GUIDE THE ESTABLISHMENT OF THE RELEVANT CURRICULUM FOR ALL AGES OF STUDENTS, PRODUCERS, WANT-TO-BE GARDNERS, LAND MANAGERS, AND OTHER...

EXTERNAL EVALUATION: AN EXTERNAL EVALUATOR WAS ENGAGED TO HELP GUIDE THE ESTABLISHMENT OF THE RELEVANT CURRICULUM FOR ALL AGES OF STUDENTS, PRODUCERS, WANT-TO-BE GARDNERS, LAND MANAGERS, AND OTHER CONSERVATION WORKERS. ASSESSMENTS OF PROGRESS ARE CONDUCTED AS WE CONTINUE TO DEVELOP SOLUTIONS TO THE BARRIERS CONFRONTED BY NATIVE AMERICANS AND OTHER BIPOC COMMUNITIES SEEKING ACCESS TO USDA PROGRAMS AND OPPORTUNITIES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $157,588

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $157,588

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $76,848

Other Expenses $107,272

TOTAL EXPENSES $107,272

Year-over-Year Comparison

	2023	2022	Change
Revenue	$157,588	$75,406	+1.1%
Expenses	$107,272	$70,839	+0.5%
Net Income	$50,316	$4,567	+10.0%

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

N/A

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
VICTORIA PARKER	DIRECTOR	1.00	Director	$0	$0	$0
DONNA DILLON	DIRECTOR	1.00	Director	$0	$0	$0
TOM J MOUNT	DIRECTOR	2.00	Director	$0	$0	$0
GAIL R WHITEMAN	EXECUTIVE DIRECTOR	40.00	Officer	$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
2024	No data	No data	No data	No data
2023	$157,588	$107,272	$75,139	$50,316
2022	$75,406	$70,839	$25,323	$4,567
2021	$292,467	$269,259	$30,399	$23,208