HIGHER GROUND FOUNDATION INC (EIN 834106787) - 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

2019

Legal Domicile

Principal Officer

DAVID C BERNSTEIN

Phone

7172088790

Tax Period

2025-01-01 to 2025-12-31

HIGHER GROUND FOUNDATION INC, founded in 2019, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $24K in total revenue in fiscal year 2025. Revenue fell 55% from the prior year — a significant decline worth monitoring. Expenses of $41K exceeded revenue, resulting in a 72% operating deficit.

Mission

HIGHER GROUND FOUNDATION, INC. WAS FOUNDED FOR THE PURPOSE OF BUILDING AND OPERATING A MUSEUM.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $24,163

Other Revenue $0

TOTAL REVENUE $24,163

Expense Breakdown

Grants Paid $25,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $25,000

Other Expenses $16,447

TOTAL EXPENSES $41,447

Year-over-Year Comparison

	2025	2024	Change
Revenue	$24,163	$53,860	-0.6%
Expenses	$41,447	$92,536	-0.6%
Net Income	$-17,284	$-38,676	-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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID C BERNSTEIN	DIRECTOR	0.30	Director	$0	$0	$0
MITCHELL ROSENZWEIG	DIRECTOR	0.10	Director	$0	$0	$0
ADAM DAVIS	DIRECTOR	0.10	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	$24,163	$41,447	$674,449	$-17,284
2024	No data	No data	No data	No data
2023	$20,629	$47,143	$730,409	$-26,514
2022	$4,831	$95,031	$756,923	$-90,200
2021	$389,517	$59,633	$847,123	$329,884
2020	$-142,081	$64,963	$517,239	$-207,044

HIGHER GROUND FOUNDATION INC