Civic Intelligence

Hights Inc.

990 • Fiscal year 2022 • EIN 26-1566023

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

Organization ProfileHIGHTS.org
PO Box 865Cullowhee, NC 28723

(828) 507-7231

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.04x

Higher debt load relative to assets than 56% of similar nonprofits.

2022 filings • NTEE C • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

2022 filings • NTEE C • $1M-$5M nonprofits • Source year 2022

Net Margin

51st percentile

12%

Higher net margin than 51% of similar nonprofits.

2022 filings • NTEE C • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

49th percentile

$70,676

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2022 filings • NTEE C • $1M-$5M nonprofits • Source year 2022

Asset Growth

71st percentile

21%

Faster asset growth than 71% of similar nonprofits.

2022 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2020 to 2022

Revenue Growth

49th percentile

8.5%

Faster revenue growth than 49% of similar nonprofits.

2022 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$930,982

Up $298,684 (+47%) from 2020

Net Assets

Up

$892,469

Up $268,001 (+43%) from 2020

Liabilities

Up

$38,513

Up $30,683 (+392%) from 2020

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin51st percentile

Revenue

Up

$1,542,651

Up $232,327 (+18%) from 2020

Expenses

Up

$1,359,511

Up $574,157 (+73%) from 2020

Net Income

Down

$183,140

Down $341,830 (-65%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $14,319Liabilities 2013: $0Net Assets 2013: $14,3192013Assets 2015: $29,183Liabilities 2015: $0Net Assets 2015: $29,1832015Assets 2016: $30,005Liabilities 2016: $0Net Assets 2016: $30,0052016Assets 2017: $73,129Net Assets 2017: $73,1292017Assets 2018: $77,900Net Assets 2018: $77,9002018Assets 2019: $116,458Liabilities 2019: $10,412Net Assets 2019: $106,0462019Assets 2020: $632,298Liabilities 2020: $7,830Net Assets 2020: $624,4682020Assets 2022: $930,982Liabilities 2022: $38,513Net Assets 2022: $892,4692022Assets 2023: $1,310,386Liabilities 2023: $15,327Net Assets 2023: $1,295,0592023Assets 2024: $1,986,207Liabilities 2024: $16,398Net Assets 2024: $1,969,8092024

Highlighted filing

2022

Assets$930,982
Liabilities$38,513
Net Assets$892,469
Open 2022 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2013: $101,363Expenses 2013: $91,916Net Income 2013: $9,4472013Revenue 2015: $103,043Expenses 2015: $73,860Net Income 2015: $29,1832015Revenue 2016: $122,498Expenses 2016: $121,676Net Income 2016: $8222016Revenue 2017: $148,519Expenses 2017: $95,983Net Income 2017: $52,5362017Revenue 2018: $160,008Expenses 2018: $155,237Net Income 2018: $4,7712018Revenue 2019: $433,146Expenses 2019: $405,000Net Income 2019: $28,1462019Revenue 2020: $1,310,324Expenses 2020: $785,354Net Income 2020: $524,9702020Revenue 2022: $1,542,651Expenses 2022: $1,359,511Net Income 2022: $183,1402022Revenue 2023: $2,712,464Expenses 2023: $2,219,904Net Income 2023: $492,5602023Revenue 2024: $3,592,378Expenses 2024: $2,917,628Net Income 2024: $674,7502024

Highlighted filing

2022

Revenue$1,542,651
Expenses$1,359,511
Net Income$183,140
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.1
Gross Receipts
$1,542,651
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$439,022$461,272▲ $22,250
Savings and Temporary Cash Investments$234,230$267,782▲ $33,552
Cash and Non-Interest-Bearing Accounts$47,576$201,928▲ $154,352
Accounts Receivable$4,900--
Total Assets$725,728$930,982▲ $205,254
Liabilities
Accounts Payable and Accrued Expenses$24,222$38,513▲ $14,291
Total Liabilities$24,222$38,513▲ $14,291
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$701,506$862,216▲ $160,710
Net Assets With Donor Restrictions-$30,253-
Total Net Assets Fund Balance$701,506$892,469▲ $190,963
Total Liabilities and Net Assets / Fund Balance$725,728$930,982▲ $205,254

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$189,021$69,859$258,880
Buildings$220,434$12,104$232,538
Land$50,000-$50,000
Equipment$1,817$19,016$20,833
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcus MetcalfExecutive DirectorFT$64,171$6,505$70,676

Board Members and Trustees

NameTitle
Frederick BuskeyChair
Brent McCoyMember
Dawn GilchristMember
Floyd Henery CookMember
Matthew BlackburnMember
Rob StockleyMember
Dr Jennifer HintonSecretary
Ellen MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,541,538
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,113
All Other Contributions
$431,142
Change in Net Assets
$183,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,023,286
Other Expenses$336,225
Total Fundraising Expense$55,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$685,108$79,453$22,516$787,077
Other Employee Benefits$69,605$7,778$2,125$79,508
Current Officers, Directors, Trustees, and Key Employees$15,307$38,268$22,962$76,537
Payroll Taxes$51,903$8,399$3,169$63,471
Depreciation Depletion$45,340$5,334$2,667$53,341
All Other Expenses$40,133$8,058$0$48,191
Insurance$35,806$5,799$519$42,124
Fees for Services Other$24,094$8,607$0$32,701
Office Expenses$24,936$4,507$53$29,496
Travel$23,638$3,738$434$27,810
Pension Plan Contributions$15,495$866$332$16,693
Other Expenses$9,206$1,553$0$10,759
Information Technology$10,732$0$0$10,732
Occupancy$4,732$3,390$116$8,238
Fees for Services Accounting$0$7,433$0$7,433
Advertising$0$0$531$531
Total Functional Expenses$1,118,377$185,710$55,424$1,359,511
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
HIGHTS Inc
EIN
26-1566023
Phone
8285077231
Address
PO Box 865, Cullowhee, NC 28723

Signing Officer

Name
Paul Heckert
Title
Chief Financial Officer
Phone
8285077231
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
26
Volunteers
30

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Other

“Prior year information is from a partial year (six months) due to changing the year-end from December to June.”

Pt III, Line 2

“During the year HIGHTS added addictive substance prevention and treatment programs. This complements other programs already run by the organization.”

Pt VI, Line 11B

“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.”

Pt VI, Line 15A

“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 director's salary after a check of comparable salary information for similar organizations with similar budgets.”

Pt VI, Line 19

“Upon Request”

Pt XII, Line 1

“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.”

Pt VI, Line 12C

“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.”

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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Paul Heckert
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IRS990/ProgSrvcAccomActy2Grp/Desc0Therapeutic Counseling Services - HIGHTS engaged 178 youth in therapy services in 2021-22. 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/Desc0Workforce 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 GED's, 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 73 participants in 2021-22.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior year information is from a partial year (six months) due to changing the year-end from December to June.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1During the year HIGHTS added addictive substance prevention and treatment programs. This complements other programs already run by the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is prepared by a CPA firm, reviewed by management, and presented to the board for review, proposed changes and final approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In 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 director's salary after a check of comparable salary information for similar organizations with similar budgets.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$930,982
Liabilities
$38,513
Net assets
$892,469
Revenue
$1,542,651
Expenses
$1,359,511
Net income
$183,140
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.99$0.02$1.97$3.59$2.92$0.67
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.30$2.71$2.22$0.49
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.89$1.54$1.36$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$1.31$0.79$0.52
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.43$0.41$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.16$0.16$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.15$0.10$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.12$0.12$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.10$0.07$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.10$0.09$0.01