HIGHER GROUND USA INC (EIN 820512146) - 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

1999

Legal Domicile

Principal Officer

ALYSSA EAGAN

Phone

2087269298

Tax Period

2024-05-01 to 2025-04-30

HIGHER GROUND USA INC, founded in 1999, is a community nonprofit in the Recreation & Sports sector that reported $5.2M in total revenue in fiscal year 2024.

Mission

ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION.

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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 $5,339,599

Program Service Revenue $73,547

Investment Income $120,371

Other Revenue $-304,754

TOTAL REVENUE $5,228,763

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,643,146

Fundraising Expenses $622,036

Program Expenses $4,358,797

Other Expenses $2,681,279

TOTAL EXPENSES $5,324,425

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,228,763	$4,851,617	+0.1%
Expenses	$5,324,425	$5,128,126	+0.0%
Net Income	$-95,662	$-276,509	-0.7%

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

350

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

$331,362

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHERINE DOBBIE	CHIEF DEVELOPMENT OFFICER	40.00	Officer	$141,397	$30,640	$172,037
ALYSSA EAGAN	CHIEF FINANCIAL OFFICER	40.00	Officer	$121,063	$38,262	$159,325
BRIAN VON HERBULIS	CHIEF OPERATION OFFICER	40.00	Highest	$119,667	$26,522	$146,189
ERIN RHEINSCHILD	DIRECTOR OF PHILANTHROPY	40.00	Highest	$116,520	$27,892	$144,412
THOMAS MISTELE	CHAIRMAN	6.00	Officer Director	$0	$0	$0
ERIN PFAEFFLE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
MICHAEL SPACHMAN	TREASURER	2.00	Officer Director	$0	$0	$0
RICK BRUDER	SECRETARY	2.00	Officer Director	$0	$0	$0
SPIKE BOOTH	DIRECTOR	1.00	Director	$0	$0	$0
RICK EMSIEK	DIRECTOR	1.00	Director	$0	$0	$0
MIKE GILMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAVE HENNESSEY	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL LANAHAN	DIRECTOR	1.00	Director	$0	$0	$0
JIM LASKI	DIRECTOR	1.00	Director	$0	$0	$0
JEFF RUST	DIRECTOR	3.00	Director	$0	$0	$0
AMANDA O'GRADY	DIRECTOR	1.00	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	$5,228,763	$5,324,425	$5,944,809	$-95,662
2024	$4,851,617	$5,128,126	$5,554,872	$-276,509
2023	$5,726,238	$4,842,635	$5,555,832	$883,603
2022	$4,135,308	$3,711,296	$4,850,142	$424,012
2021	$4,170,853	$2,725,108	$4,273,014	$1,445,745
2020	$2,937,659	$3,016,526	$2,743,945	$-78,867
2019	$4,139,774	$3,084,000	$2,944,232	$1,055,774

HIGHER GROUND USA INC