Civic Intelligence

Highlands Biological Foundation Inc

EIN 56-0634513 • 501(c)3 • Highlands, NC

Profile

The mission of the Highlands Biological Foundation is to actively stimulate, promote, and support biological research and education in the Southern Appalachians.

PO Box 580Highlands, NC 28741

highlandsbiological.org/foundation

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

68%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$4,186,217

Up $979,882 (+31%) from 2023

Liabilities

Up

$7,582

Up $5,873 (+344%) from 2023

Net Assets

Up

$4,178,635

Up $974,009 (+30%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin91st percentile

Revenue

Up

$1,286,677

Up $519,722 (+68%) from 2023

Expenses

Down

$548,973

Down $181,521 (-25%) from 2023

Net Income

Up

$737,704

Up $701,243 (+1923%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,020,057Liabilities 2010: $1,490Net Assets 2010: $1,018,5672010Assets 2011: $1,241,837Liabilities 2011: $1,147Net Assets 2011: $1,240,6902011Assets 2012: $1,220,897Liabilities 2012: $4,433Net Assets 2012: $1,216,4642012Assets 2013: $1,453,817Liabilities 2013: $6,337Net Assets 2013: $1,447,4802013Assets 2014: $1,568,485Liabilities 2014: $2,491Net Assets 2014: $1,565,9942014Assets 2015: $1,973,727Liabilities 2015: $9,341Net Assets 2015: $1,964,3862015Assets 2016: $2,371,498Liabilities 2016: $3,599Net Assets 2016: $2,367,8992016Assets 2017: $3,092,423Liabilities 2017: $3,912Net Assets 2017: $3,088,5112017Assets 2018: $3,731,980Liabilities 2018: $4,869Net Assets 2018: $3,727,1112018Assets 2019: $3,080,685Liabilities 2019: $119,908Net Assets 2019: $2,960,7772019Assets 2020: $2,628,039Liabilities 2020: $50,970Net Assets 2020: $2,577,0692020Assets 2021: $3,494,713Liabilities 2021: $1,466Net Assets 2021: $3,493,2472021Assets 2022: $3,029,933Liabilities 2022: $1,081Net Assets 2022: $3,028,8522022Assets 2023: $3,206,335Liabilities 2023: $1,709Net Assets 2023: $3,204,6262023Assets 2024: $4,186,217Liabilities 2024: $7,582Net Assets 2024: $4,178,6352024

Highlighted filing

2024

Assets$4,186,217
Liabilities$7,582
Net Assets$4,178,635
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $193,292Expenses 2010: $197,909Net Income 2010: -$4,6172010Expenses 2011: $175,6242011Expenses 2012: $250,5082012Expenses 2013: $253,6912013Revenue 2014: $289,606Expenses 2014: $305,519Net Income 2014: -$15,9132014Revenue 2015: $690,052Expenses 2015: $298,305Net Income 2015: $391,7472015Revenue 2016: $982,638Expenses 2016: $450,063Net Income 2016: $532,5752016Revenue 2017: $1,028,310Expenses 2017: $487,615Net Income 2017: $540,6952017Revenue 2018: $1,032,203Expenses 2018: $396,551Net Income 2018: $635,6522018Revenue 2019: $429,191Expenses 2019: $1,169,185Net Income 2019: -$739,9942019Revenue 2020: $1,012,601Expenses 2020: $1,490,397Net Income 2020: -$477,7962020Revenue 2021: $508,751Expenses 2021: $251,687Net Income 2021: $257,0642021Revenue 2022: $547,149Expenses 2022: $651,438Net Income 2022: -$104,2892022Revenue 2023: $766,955Expenses 2023: $730,494Net Income 2023: $36,4612023Revenue 2024: $1,286,677Expenses 2024: $548,973Net Income 2024: $737,7042024

Highlighted filing

2024

Revenue$1,286,677
Expenses$548,973
Net Income$737,704
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,186,217
Liabilities
$7,582
Net assets
$4,178,635
Revenue
$1,286,677
Expenses
$548,973
Net income
$737,704
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.01$4.18$1.29$0.55$0.74
2023Detailed filing. Detailed filing data is available for this year.$3.21$0.00$3.20$0.77$0.73$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$0.55$0.65$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$0.51$0.25$0.26
2020Detailed filing. Detailed filing data is available for this year.$2.63$0.05$2.58$1.01$1.49$0.48
2019Detailed filing. Detailed filing data is available for this year.$3.08$0.12$2.96$0.43$1.17$0.74
2018Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.73$1.03$0.40$0.64
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$1.03$0.49$0.54
2016Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.98$0.45$0.53
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.01$1.96$0.69$0.30$0.39
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.29$0.31$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.01$1.45$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.19$0.20$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,359,958
Mission and Program Overview

Mission

The mission of the Highlands Biological Foundation is to actively stimulate, promote, and support biological research and education focused on the rich natural heritage of the Highlands Plateau.

To actively promote and support biological research and education in the Southern Appalachians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,670,637$3,044,353▲ $373,716
Land, Buildings, and Equipment, Net$425,749$992,731▲ $566,982
Cash and Non-Interest-Bearing Accounts$71,070$110,758▲ $39,688
Pledges and Grants Receivable$23,765$23,765→ $0
Inventories for Sale or Use$12,596$11,226▼ $1,370
Accounts Receivable$2,018$2,884▲ $866
Prepaid Expenses and Deferred Charges$500$500→ $0
Total Assets$3,206,335$4,186,217▲ $979,882
Liabilities
Accounts Payable and Accrued Expenses$1,709$7,582▲ $5,873
Total Liabilities$1,709$7,582▲ $5,873
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,939,037$2,775,303▲ $836,266
Net Assets With Donor Restrictions$1,265,589$1,403,332▲ $137,743
Total Net Assets Fund Balance$3,204,626$4,178,635▲ $974,009
Total Liabilities and Net Assets / Fund Balance$3,206,335$4,186,217▲ $979,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$910,922$65,221$976,143
Land$73,600-$73,600
Equipment$8,209-$8,209

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$242,788$1,810▲ $36,966$8,894$272,670
2023$235,613-▲ $7,175-$242,788
2022$290,657-▼ $55,044-$235,613
2021$266,297-▲ $24,360-$290,657
2020$204,383-▲ $61,914-$266,297
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Winter GaryInterim Executive DirectorFT$66,780$4,824$71,604
Jamie CreolaExecutive DirectorFT$57,292$7,829$65,121

Board Members and Trustees

NameTitle
Frances OakleyPast President
Jennie StowersPast President
John MitchenerPresident
Tom HolmesVice-President & Treasurer
Alex SmithBoard Member
Bill BushBoard Member
Carol StewartBoard Member
Cathy JonesBoard Member
Charles TarverBoard Member
Drew LanhamBoard Member
Frank LangfordBoard Member
Gayle WatkinsBoard Member
Jim LandonBoard Member
Jonnie SwannBoard Member
Karen PattersonBoard Member
Keller TorreyBoard Member
Leslie ManningBoard Member
Linda BarlowBoard Member
Lindy HarrisonBoard Member
Lisa ArmstrongBoard Member
Lisa DaileyBoard Member
Lori HeysBoard Member
Martha StibbsBoard Member
Melanie MauldinBoard Member
Robert StricklandBoard Member
Ruthie EdwardsBoard Member
Vernon SkilesBoard Member
David MartinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,088,257
Program Service Revenue
$25,091
Investment Income
$149,900
Other Revenue
$23,429
All Other Contributions
$926,707
Change in Net Assets
$737,704

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$580,000Appraisal
Securities Publicly Traded6$20,107Fair Market Value (FMV)
Total Noncash Contributions7$600,107-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,279,080
Revenue Not Reported on Financial Statements
$7,597
Revenue Not Reported on Form 990
$309,586
Total Revenue per Audited Statements
$1,588,666
Total Revenue per Form 990
$1,286,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,255
Salaries, Compensation, and Employee Benefits$198,886
Grants and Similar Amounts Paid$121,832
Total Fundraising Expense$91,444
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,620$18,123$41,080$120,823
Grants to Domestic Orgs$104,282--$104,282
Other Salaries and Wages$27,063$7,959$18,042$53,064
Occupancy$14,909$36,824$0$51,733
Fees for Services Accounting$0$26,396$0$26,396
Depreciation Depletion$0$21,227$0$21,227
Fees for Services Other$0$0$20,447$20,447
Grants to Domestic Individuals$17,550--$17,550
Payroll Taxes$8,475$2,493$5,650$16,618
Office Expenses$1,939$8,248$3,191$13,378
Information Technology$533$9,359$0$9,892
Insurance$0$9,420$0$9,420
Other Employee Benefits$4,004$1,178$2,670$7,852
Fees for Service Investment Mgmnt Fees$0$7,597$0$7,597
Other Expenses$245$6,749$0$6,994
Travel$1,981$1,472$184$3,637
All Other Expenses$535$2,447$0$2,982
Advertising$600$1,810$0$2,410
Fees for Services Legal$0$1,915$0$1,915
Pension Plan Contributions$270$79$180$529
Total Functional Expenses$293,991$163,538$91,444$548,973

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$614,657
Total Expenses per Form 990$548,973
Expenses per Audited Statements$541,376
Expenses Not Reported on Form 990$73,281
Expenses Not Reported on Financial Statements$7,597
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
WCU Highlands Biological StationHighlands, NC-Support to Station$75,532
UNC Chapel Hill-Inst for the EnvironmentChapel Hill, NC-Educational Programming$12,750
Macon County SchoolsFranklin, NC-Educational Programming$11,050
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$57,253
Fundraising Gross Income$51,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Soiree$177,600$39,550$8,843$30,707
Highlands on the Half Shell$34,950$11,450-$11,450
Total Events$212,550$51,000$57,253$-6,253
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
Audit committee
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
Highlands Biological Foundation Inc
EIN
56-0634513
Phone
8285262221
Address
PO Box 580, Highlands, NC 28741

Signing Officer

Name
Tom Holmes
Title
President
Phone
8285262221
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Holmes
Formed
1930
Legal Domicile
Nc
Voting Board Members
28
Independent Board Members
28
Employees
6
Volunteers
40

Preparer

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

Additional Explanations

Pt VI, Line 2

“Two board members are sisters.”

Pt VI, Line 7A

“The organization has members whose rights consist of being able to vote for members of the governing body. Members do not have control over day-to-day governance decisions. However, if there would be significant changes to the organization, such as a merger or dissolution, members may vote on such issues.”

Pt VI, Line 11B

“The 990 is prepared by independent accountants, reviewed by management and presented to the Board for review and comment.”

Pt VI, Line 12C

“Annually, conflict of interest statements are required to be signed by each Board member. The statements affirm that the policy has been read & either that no conflict of interest exists or discloses any such conflict.”

Pt VI, Line 15A

“The compensation for the Executive Director is reviewed annually by the Board of Trustees.”

Pt VI, Line 18

“Forms 1023 and 990 are available upon request.”

Pt VI, Line 19

“Governing documents, conflict of interest policy and audited financial statements are available upon request.”

Other

“Winter Gary stayed on as a consultant for the rest of 2024 after she stepped down as Executive Director. A portion of the compensation reported in Part VII, Column D was for her role as a consultant.”

Financial Statement Notes

Pt X, Line 2

“The Foundation 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 the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization 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.”

Pt V, Line 4

“The purpose of the endowment is to generate investment income to supplement operating funds.”

Pt XI, Line 2D

“Fundraising Expenses $57,253; Cost of Goods Sold $16,028.”

Pt XII, Line 2D

“Fundraising Expenses $57,253; Cost of Goods Sold $16,028.”

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

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