Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
EIN 26-1566023 • 501(c)3 • Cullowhee, NC
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Assets
Up$1,986,207
Up $675,821 (+52%) from 2023
Liabilities
Up$16,398
Up $1,071 (+7.0%) from 2023
Net Assets
Up$1,969,809
Up $674,750 (+52%) from 2023
Revenue
Up$3,592,378
Up $879,914 (+32%) from 2023
Expenses
Up$2,917,628
Up $697,724 (+31%) from 2023
Net Income
Up$674,750
Up $182,190 (+37%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $613,675 | $1,372,287 | ▲ $758,612 |
| Land, Buildings, and Equipment, Net | $467,631 | $444,903 | ▼ $22,728 |
| Cash and Non-Interest-Bearing Accounts | $229,080 | $169,017 | ▼ $60,063 |
| Total Assets | $1,310,386 | $1,986,207 | ▲ $675,821 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,327 | $16,398 | ▲ $1,071 |
| Total Liabilities | $15,327 | $16,398 | ▲ $1,071 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $859,014 | $1,346,023 | ▲ $487,009 |
| Net Assets With Donor Restrictions | $436,045 | $623,786 | ▲ $187,741 |
| Total Net Assets Fund Balance | $1,295,059 | $1,969,809 | ▲ $674,750 |
| Total Liabilities and Net Assets / Fund Balance | $1,310,386 | $1,986,207 | ▲ $675,821 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $240,192 | $207,636 | $447,828 |
| Buildings | $169,711 | $25,829 | $195,540 |
| Land | $35,000 | - | $35,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Marcus Metcalf | Executive Director | FT | $74,200 | $10,157 | $84,357 |
| Paul Heckert | Financial Officer | FT | $74,549 | $7,902 | $82,451 |
| Name | Title |
|---|---|
| Frederick Buskey | Chair |
| Brent McCoy | Member |
| Floyd Henry Cook III | Member |
| Matthew Blackburn | Member |
| Stacy Adams | Member |
| Tracie Metz | Member |
| Dr Jennifer Hinton | Secretary |
| Ellen Miller | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,851,346 |
| Other Expenses | $1,057,582 |
| Total Fundraising Expense | $77,981 |
| Grants and Similar Amounts Paid | $8,700 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,141,217 | $0 | $0 | $1,141,217 |
| Current Officers, Directors, Trustees, and Key Employees | $80,168 | $141,240 | $31,219 | $252,627 |
| Comp Disqual Persons | $101,565 | $36,577 | $22,176 | $160,318 |
| Other Employee Benefits | $133,960 | $18,068 | $5,337 | $157,365 |
| Payroll Taxes | $101,156 | $13,636 | $4,039 | $118,831 |
| Depreciation Depletion | $71,096 | $8,364 | $4,182 | $83,642 |
| Insurance | $52,723 | $8,649 | $655 | $62,027 |
| All Other Expenses | $38,954 | $9,236 | $5,059 | $53,249 |
| Travel | $41,353 | $6,323 | $976 | $48,652 |
| Fees for Services Other | $38,539 | $0 | $0 | $38,539 |
| Other Expenses | $23,526 | $4,975 | $0 | $28,501 |
| Office Expenses | $23,478 | $3,417 | $727 | $27,622 |
| Occupancy | $10,889 | $12,703 | $2,562 | $26,154 |
| Information Technology | $25,657 | $0 | $0 | $25,657 |
| Pension Plan Contributions | $17,840 | $2,099 | $1,049 | $20,988 |
| Fees for Services Accounting | $0 | $17,383 | $0 | $17,383 |
| Grants to Domestic Individuals | $8,700 | - | - | $8,700 |
| Total Functional Expenses | $2,556,977 | $282,670 | $77,981 | $2,917,628 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,060,691 |
| Expenses per Audited Statements | $2,917,628 |
| Total Expenses per Form 990 | $2,917,628 |
| Expenses Not Reported on Form 990 | $143,063 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Greta Metcalf | Wife of ED | Employee Wage | No | $120,384 |
| Julia Heckert | Wife of CFO | Employee Wage | No | $32,417 |
| Elijah Metcalf | Son of ED | Employee Wage | No | $7,516 |
“The 990 is prepared by a CPA firm, reviewed by management, and presented to the board for review, proposed changes and final approval before filing.”
“In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors set the executive directors salary after a check of comparable salary information for similar organizations with similar budgets.”
“Form 990 and governing documents are made available upon request.”
“The records of HIGHTS are maintained on the modified- cash basis of accounting and the accompanying statements have been prepared on that basis. Modifications to the cash-basis method include capitalization and depreciation of property and equipment, accrual of credit card, payroll tax expense, and loan activity if present. All other transactions are recognized as either cash basis revenues or expenses.”
“Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.”
“HIGHTS expanded services by providing food delivery and transporation assistance through HOP Program. In addition, HIGHTS added Mediation Services and restorative services to individuals on the Qualla Boundry.”
“HIGHTS is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to an organizations tax-exempt purpose may be subject to taxation as unrelated business income. HIGHTS had no income from unrelated business activities in fiscal year 2023-2024 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). HIGHTS believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”
“Impairment Loss”
“Impairment Loss”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15327 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16398 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 1101771 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 5059 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9236 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 38954 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 53249 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Paul Heckert |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8285085669 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 139 Allen St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Sylva |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28779 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 229080 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 169017 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 31219 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 141240 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 80168 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 252627 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 22176 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 36577 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 101565 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 160318 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2589537 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 8700 |
| IRS990/CYInvestmentIncomeAmt | 0 | 41621 |
| IRS990/CYOtherExpensesAmt | 0 | 1057582 |
| IRS990/CYOtherRevenueAmt | 0 | 12342 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 948878 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 674750 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1851346 |
| IRS990/CYTotalExpensesAmt | 0 | 2917628 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 77981 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3592378 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 4182 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8364 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 71096 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 83642 |
| IRS990/Desc | 0 | 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. They serve kids through after-school and alternative-to-suspension programs that focus on community service/restitution, adventure-based learning, experiiential education, and recreation therapy. These programs served 391 youth participants in 2023-24. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 436045 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 623786 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 49 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2556977 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17383 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17383 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 38539 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 38539 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10157 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 7902 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Marcus Metcalf |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Paul Heckert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Frederick Buskey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Dr Jennifer Hinton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Ellen Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Matthew Blackburn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Floyd Henry Cook III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Brent McCoy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Tracie Metz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Stacy Adams |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 74200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 74549 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Financial Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3002 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1487766 |
| IRS990/GrantAmt | 0 | 8700 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 8700 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 8700 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 40000 |
| IRS990/GrossReceiptsAmt | 0 | 3629376 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 25657 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 25657 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 655 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8649 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 52723 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 62027 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 38619 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38619 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 233465 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 467631 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 444903 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 678368 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 36998 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1295059 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1969809 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 3002 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3002 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 859014 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1346023 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2562 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12703 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 10889 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26154 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 727 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3417 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23478 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27622 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 5337 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 18068 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 133960 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 157365 |
| IRS990/OtherExpensesGrp/Desc | 0 | Direct Program Costs |
| IRS990/OtherExpensesGrp/Desc | 1 | Food and Provisions |
| IRS990/OtherExpensesGrp/Desc | 2 | Client Support Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Supplies and Materials |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 4975 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 283730 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 165096 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 197330 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 23526 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 283730 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 165096 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 197330 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 28501 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 12342 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12342 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 12342 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1141217 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1141217 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 4039 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13636 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 101156 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 118831 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 1049 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2099 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 17840 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 20988 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Paul Heckert |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Insurance Reimbursement |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 621493 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 327385 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Therapeutic Counseling Services - HIGHTS engaged 155 youth in therapy services in 2023-24 This includes youth seen through outpatient therapy services, group therapy services, intensive in-home treatment, and addictions treatment. HIGHTS provides these services in different capacities in the seven westernmost counties of Western North Carolina. This region is rural and extremely underserved with therapeutic services due to limited resources and a lack of providers. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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 232 participants in 2023-24 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2498762 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 47143 |
| IRS990/PYInvestmentIncomeAmt | 0 | -548 |
| IRS990/PYOtherExpensesAmt | 0 | 658459 |
| IRS990/PYOtherRevenueAmt | 0 | 10992 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 203258 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 492560 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1514302 |
| IRS990/PYTotalExpensesAmt | 0 | 2219904 |
| IRS990/PYTotalRevenueAmt | 0 | 2712464 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 674750 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 948878 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 613675 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1372287 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 440731 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 249001 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 120500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 142235 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 952467 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Other Income Part III, Line 12 Description: Other Income 2019: 0. 2020: 0. 2021: 0. 2022: 10992. 2023: 12342. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Pt III Ln 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 2589537 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2498762 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1541538 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 484736 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1261640 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 8376213 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt | 0 | 80010 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt | 0 | 80010 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 80010 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80010 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 320040 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 38619 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 113 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 38732 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 948878 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 203258 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1152136 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 38619 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 113 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 38732 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00390 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 12342 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10992 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 23334 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.83850 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.90830 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8310323 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 1026330 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 249001 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 120500 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 142235 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1538066 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 585599 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 585599 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 3618425 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2782030 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1621548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 564746 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1261640 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9848389 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 9910455 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 169711 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 25829 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 195540 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 143063 |
No mirrored PDF or thumbnail assets are attached yet.