Civic Intelligence

Higher Education Trust Inc

EIN 27-0428854 • 501(c)3 • Beaufort, SC

Profile

The higher education trust, inc. Is a non-profit whose mission is to support higher education growth in beaufort county. Current efforts are focused, but not limited to, supporting uscb.

Refreshing map…

2015 Boundary Street Suite 300Beaufort, SC 29902
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.91x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

9.67x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

39th percentile

0.8%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

1.5%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

5.5%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$12,803,835

Up $191,429 (+1.5%) from 2024

Liabilities

Up

$11,637,670

Up $181,904 (+1.6%) from 2024

Net Assets

Up

$1,166,165

Up $9,525 (+0.8%) from 2024

Operations
Liabilities / Revenue96th percentileNet Margin39th percentile

Revenue

Up

$1,203,845

Up $62,425 (+5.5%) from 2024

Expenses

Up

$1,194,320

Up $166,128 (+16%) from 2024

Net Income

Down

$9,525

Down $103,703 (-92%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2019: $11,527,244Liabilities 2019: $11,594,330Net Assets 2019: -$67,0862019Assets 2020: $11,359,217Liabilities 2020: $11,213,213Net Assets 2020: $146,0042020Assets 2021: $11,561,017Liabilities 2021: $11,215,546Net Assets 2021: $345,4712021Assets 2022: $11,868,773Liabilities 2022: $11,057,393Net Assets 2022: $811,3802022Assets 2023: $12,017,372Liabilities 2023: $11,016,600Net Assets 2023: $1,000,7722023Assets 2024: $12,612,406Liabilities 2024: $11,455,766Net Assets 2024: $1,156,6402024Assets 2025: $12,803,835Liabilities 2025: $11,637,670Net Assets 2025: $1,166,1652025

Highlighted filing

2025

Assets$12,803,835
Liabilities$11,637,670
Net Assets$1,166,165
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2019: $530,081Expenses 2019: $597,167Net Income 2019: -$67,0862019Revenue 2020: $1,016,797Expenses 2020: $803,707Net Income 2020: $213,0902020Revenue 2021: $967,106Expenses 2021: $767,639Net Income 2021: $199,4672021Revenue 2022: $1,241,821Expenses 2022: $775,911Net Income 2022: $465,9102022Revenue 2023: $1,122,614Expenses 2023: $933,222Net Income 2023: $189,3922023Revenue 2024: $1,141,420Expenses 2024: $1,028,192Net Income 2024: $113,2282024Revenue 2025: $1,203,845Expenses 2025: $1,194,320Net Income 2025: $9,5252025

Highlighted filing

2025

Revenue$1,203,845
Expenses$1,194,320
Net Income$9,525
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,803,835
Liabilities
$11,637,670
Net assets
$1,166,165
Revenue
$1,203,845
Expenses
$1,194,320
Net income
$9,525
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.8$11.6$1.17$1.20$1.19$0.01
2024Detailed filing. Detailed filing data is available for this year.$12.6$11.5$1.16$1.14$1.03$0.11
2023Detailed filing. Detailed filing data is available for this year.$12.0$11.0$1.00$1.12$0.93$0.19
2022Detailed filing. Detailed filing data is available for this year.$11.9$11.1$0.81$1.24$0.78$0.47
2021Detailed filing. Detailed filing data is available for this year.$11.6$11.2$0.35$0.97$0.77$0.20
2020Detailed filing. Detailed filing data is available for this year.$11.4$11.2$0.15$1.02$0.80$0.21
2019Detailed filing. Detailed filing data is available for this year.$11.5$11.6$0.07$0.53$0.60$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$1,203,845
Mission and Program Overview

Mission

The higher education trust, inc. Is a non-profit whose mission is to support higher education growth in beaufort county. Current efforts are focused, but not limited to, supporting uscb.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,021,049$12,543,252▲ $522,203
Loans From Officers Directors$1,834,081$1,834,081→ $0
Cash and Non-Interest-Bearing Accounts$443,023$227,692▼ $215,331
Intangible Assets$33,087$30,310▼ $2,777
Total Assets$12,612,406$12,803,835▲ $191,429
Other Assets Total$115,247$2,581▼ $112,666
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,464,634$8,561,784▲ $97,150
Unsecured Notes Loans Payable$646,054$644,907▼ $1,147
Other Liabilities$418,663$502,071▲ $83,408
Deferred Revenue$92,334$94,827▲ $2,493
Total Liabilities$11,455,766$11,637,670▲ $181,904
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,156,640$1,166,165▲ $9,525
Total Net Assets Fund Balance$1,156,640$1,166,165▲ $9,525
Total Liabilities and Net Assets / Fund Balance$12,612,406$12,803,835▲ $191,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,944,335$1,808,446$11,752,781
Land$2,598,917-$2,598,917
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Richard H StewartChair
Andy KinghornDirector
Anna PonderDirector
Courtney WorrellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,196,161
Investment Income
$7,684
Other Revenue
$0
Change in Net Assets
$9,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,194,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$358,318--$358,318
Depreciation Depletion$317,836--$317,836
Fees for Services Legal$205,750--$205,750
Occupancy$79,026--$79,026
Other Expenses$14,264--$14,264
Fees for Services Accounting$7,950--$7,950
All Other Expenses$801--$801
Total Functional Expenses$1,194,320$0$0$1,194,320
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,834,081$1,834,081→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$422,571
Customer Security Deposits$79,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“MEMBER”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by board before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“As directed in the organization's bylaws, board members are required to report conflicts at next scheduled meeting and provide full disclosure. The board of directors have oversight of this policy.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Higher Education Trust Inc
EIN
27-0428854
Phone
8433799000
Address
2015 BOUNDARY STREET SUITE 300, BEAUFORT, SC 29902

Signing Officer

Name
Richard H Stewart
Title
Chair
Phone
8433799000
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard H Stewart
Formed
2000
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Crowley Wechsler & Associates LLC
Address
1411 QUEEN STREET, BEAUFORT, SC 29902
Preparer
Richard D Crowley CPA
Phone
8433791065
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“BOARD MEMBER VOLUNTEERS”

Raw XML Appendix311 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED AND APPROVED BY BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS DIRECTED IN THE ORGANIZATION'S BYLAWS, BOARD MEMBERS ARE REQUIRED TO REPORT CONFLICTS AT NEXT SCHEDULED MEETING AND PROVIDE FULL DISCLOSURE. THE BOARD OF DIRECTORS HAVE OVERSIGHT OF THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01194320
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011455766
IRS990/TotalLiabilitiesEOYAmt011637670
IRS990/TotalLiabilitiesGrp/BOYAmt011455766
IRS990/TotalLiabilitiesGrp/EOYAmt011637670
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01156640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01166165
IRS990/TotalProgramServiceExpensesAmt01194320
IRS990/TotalProgramServiceRevenueAmt01196161
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01203845
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01203845
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012612406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012803835
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0646054
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0644907
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02015 BOUNDARY ST STE 300
IRS990/USAddress/CityNm0BEAUFORT
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029902
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD H STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08433799000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHER EDUCATION TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0270428854
ReturnHeader/Filer/PhoneNum08433799000
ReturnHeader/Filer/USAddress/AddressLine1Txt02015 BOUNDARY STREET SUITE 300
ReturnHeader/Filer/USAddress/CityNm0BEAUFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261860008
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROWLEY WECHSLER & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01411 QUEEN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAUFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029902
ReturnHeader/PreparerPersonGrp/PhoneNum08433791065
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD D CROWLEY CPA
ReturnHeader/ReturnTs02026-02-18T17:08:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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