Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
EIN 56-0713509 • 501(c)6 • Highlands, NC
Profile
To provide leadership in support of the existing business community and to promote favorable economic growth while respecting the traditions that are highlands
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 6.2% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Up$1,576,320
Up $34,560 (+2.2%) from 2023
Liabilities
Down$16,409
Down $11,513 (-41%) from 2023
Net Assets
Up$1,559,911
Up $46,073 (+3.0%) from 2023
Revenue
Down$1,616,835
Down $2,179 (-0.1%) from 2023
Expenses
Up$1,721,515
Up $313,083 (+22%) from 2023
Net Income
Down-$104,680
Down $315,262 (-150%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
We strive to enhance and promote economic vitality and quality of life in the Highlands community.
To enhance and promote economic vitality and quality of life in the Highlands community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $539,275 | - |
| Cash and Non-Interest-Bearing Accounts | $1,247,618 | $525,164 | ▼ $722,454 |
| Accounts Receivable | $154,165 | $272,564 | ▲ $118,399 |
| Land, Buildings, and Equipment, Net | $54,735 | $120,167 | ▲ $65,432 |
| Prepaid Expenses and Deferred Charges | $85,242 | $119,150 | ▲ $33,908 |
| Total Assets | $1,541,760 | $1,576,320 | ▲ $34,560 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $28,730 | $16,409 | ▼ $12,321 |
| Other Liabilities | $-808 | - | - |
| Total Liabilities | $27,922 | $16,409 | ▼ $11,513 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,513,838 | $1,559,911 | ▲ $46,073 |
| Total Net Assets Fund Balance | $1,513,838 | $1,559,911 | ▲ $46,073 |
| Total Liabilities and Net Assets / Fund Balance | $1,541,760 | $1,576,320 | ▲ $34,560 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $71,814 | $22,316 | $94,130 |
| Leasehold Improvements | $48,353 | $7,881 | $56,234 |
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kaye McHan | Executive Director | FT | $88,902 | $88,902 |
| Name | Title |
|---|---|
| Blye Hunsinger | Chair |
| Tricia Cox | Past Chair/Member |
| Bryan Lewis | Vice-Chair |
| Bill Bubinic | Member |
| Charlote Muir | Member |
| Leigh Hartman | Member |
| Pat Gleeson | Member |
| Shayna Bigazzi | Member |
| Elizabeth Swift Bennett | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $993,869 |
| Grants and Similar Amounts Paid | $422,679 |
| Salaries, Compensation, and Employee Benefits | $304,967 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $422,679 | - | - | $422,679 |
| Advertising | $127,963 | $96,637 | $0 | $224,600 |
| Fees for Services Other | $162,207 | $38,799 | $0 | $201,006 |
| Other Salaries and Wages | $179,673 | $11,844 | $0 | $191,517 |
| Current Officers, Directors, Trustees, and Key Employees | $74,914 | $16,445 | $0 | $91,359 |
| Office Expenses | $35,587 | $36,932 | $0 | $72,519 |
| All Other Expenses | $46,398 | $8,907 | $0 | $55,305 |
| Information Technology | $26,205 | $26,513 | $0 | $52,718 |
| Payroll Taxes | $19,889 | $2,202 | $0 | $22,091 |
| Conferences and Meetings | $7,587 | $11,376 | $0 | $18,963 |
| Travel | $7,586 | $11,375 | $0 | $18,961 |
| Occupancy | $11,772 | $7,139 | $0 | $18,911 |
| Other Expenses | $18,644 | $0 | $0 | $18,644 |
| Depreciation Depletion | $0 | $11,566 | $0 | $11,566 |
| Fees for Services Accounting | $0 | $6,300 | $0 | $6,300 |
| Insurance | $2,264 | $1,381 | $0 | $3,645 |
| Fees for Services Legal | $0 | $150 | $0 | $150 |
| Total Functional Expenses | $1,410,896 | $310,619 | $0 | $1,721,515 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,774,818 |
| Expenses per Audited Statements | $1,721,515 |
| Total Expenses per Form 990 | $1,721,515 |
| Expenses Not Reported on Form 990 | $53,303 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Highlands Festivals Inc | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $250,000 |
| Mountain Theatre Company | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $50,000 |
| Performing Arts Center Inc | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $30,000 |
| Friends of Founders Park | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $22,500 |
| Highlands Motoring Festivals Inc | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $20,000 |
| The Bascom | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $20,000 |
| Mountain Top Rotary | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $16,000 |
| Highlands Historical Society | Highlands, NC | 501c3 | Marketing/Tourism Sponsorship | $10,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Highlands Area Chamber of Commerces bylaws were updated in 2023.”
“The Form 990 is prepared by a CPA firm and reviewed by management and the Treasurer. The Treasurer presents to the Executive Committee for revisions and final approval.”
“Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstans from voting on the issue.”
“The Executive Committee conducts reviews for the Executive Director and determines salary with board approval.”
“All staff overseen by the Executive Director have annual reviews with the Executive Director. New hires have a 30 day, 60 day, and 90 day review with the ED. Compensation for all staff is part of the budgeting process, which is reviewed by the Finance Committee and provided to the Board of Directors for approval.”
“The Form 990s are available on the websites of many charity watchdog organizations and upon request.”
“The governing documents are available upon request.”
“The Highlands Area Chamber of Commerce has members and receives membership dues.”
“Prior period adjustment is due to the identification of a receivable in the prior year that had not been recognized prior to the preparation of the 990.”
“Branding 37247. 34168. 3079. 0.”
“Publisher 10505. 0. 10505. 0.”
“Housekeeping 7500. 0. 7500. 0.”
“Member Services 8287. 0. 8287. 0.”
“Photography 7060. 0. 7060. 0.”
“Event Labor 128039. 128039. 0. 0.”
“Other Contract Labor 2368. 0. 2368. 0.”
“Highlands Chamber of Commerce is exempt from federal income taxes under 501(c)(6) 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 2023-24 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.”
“Cost of Goods Sold”
“Cost of Goods Sold”
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 | 28730 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16409 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 154165 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 272564 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To enhance and promote economic vitality and quality of life in the Highlands community. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 96637 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 127963 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 224600 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8907 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 46398 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 55305 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Tina Rogers |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8283429312 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 515 Wyanoak Rd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Highlands |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28741 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1247618 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 525164 |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 16445 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 74914 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 91359 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 11376 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7587 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 18963 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 13303 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1502491 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 422679 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1832 |
| IRS990/CYOtherExpensesAmt | 0 | 993869 |
| IRS990/CYOtherRevenueAmt | 0 | 4680 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 107832 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -104680 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 304967 |
| IRS990/CYTotalExpensesAmt | 0 | 1721515 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1616835 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 11566 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11566 |
| IRS990/Desc | 0 | Annual Experience Guide: Marketing and advertising opportunities for Highlands area businesses include the Experience Guide with 28,000 copies of the Guide distributed throughout the Southeastern United States in visitor/welcome centers, airports, hotels, and businesses. Copies of the Guide are also on the website and mailed nationwide upon request. Additionally, our Facebook with 16,000 followers, Instagram with 23,000 followers, Community Newsletters with an open rate of 58% and Visitor Newsletter with a 51% open rate serve to promote Highlands and inform residents and visitors. The Highlands Welcome Center greets 5000+ visitors annually and our interactive website with 22,000 impressions. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 6928 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1410896 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6300 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6300 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 150 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 150 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 38799 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 162207 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 201006 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| 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/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| 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 | Kaye McHan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Blye Hunsinger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Bryan Lewis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Elizabeth Swift Bennett |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Tricia Cox |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Shayna Bigazzi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Pat Gleeson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Leigh Hartman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Charlote Muir |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Bill Bubinic |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 88902 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice-Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Past Chair/Member |
| 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 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 1502491 |
| IRS990/GrantAmt | 0 | 422679 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 422679 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 422679 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1630138 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 13927 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 26513 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 26205 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 52718 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1381 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2264 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3645 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1832 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1832 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 52 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 30197 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 54735 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 120167 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 150364 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To enhance and promote economic vitality and quality of life in the Highlands community. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1513838 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1559911 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 624 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 624 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1513838 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1559911 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7139 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11772 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18911 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 36932 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 35587 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72519 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Campaigns and Initiatives |
| IRS990/OtherExpensesGrp/Desc | 2 | Production and Fulfillment |
| IRS990/OtherExpensesGrp/Desc | 3 | Marketing Resources |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23053 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 25576 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 94023 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 147929 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18644 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48629 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 94023 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 147929 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18644 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | -808 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 999999 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3107 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4056 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 949 |
| IRS990/OtherRevenueTotalAmt | 0 | 4056 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 11844 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 179673 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 191517 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2202 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19889 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22091 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 85242 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 119150 |
| IRS990/PrincipalOfficerNm | 0 | Blye Hunsinger |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 143825 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Experience Guide/Member Benefits |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 41460 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 66372 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Grants and Sponsorships provide financial support to eligible nonprofit organizations. Funds are used to assist in productio and promotion of events and/or programs that drive travel and tourism to the Highlands area and Macon County, NC. Funded organizations conduct initiatives and activities related to promotion, advertising, marketing, enhancement of attractions, and implementation of events/programs. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Experiential Events include a variety of free events throughout the year for residents, visitors, and businesses. Events included are High Style featuring the arts from fashion to culinary and everything in between, 50 outdoor concerts, July 4th concert and fireworks, Highlands Heritage Day celebrating local history, Halloween on Main, Light Up the Park and Main to open the holiday season, Highlands Christmas Parade and Santa in the Park as well as Leadership Highlands. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 112232 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 151650 |
| IRS990/PYInvestmentIncomeAmt | 0 | 108 |
| IRS990/PYOtherExpensesAmt | 0 | 977580 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1506674 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 210582 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 279202 |
| IRS990/PYTotalExpensesAmt | 0 | 1408432 |
| IRS990/PYTotalRevenueAmt | 0 | 1619014 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -104680 |
| 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 | 107832 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 539275 |
| 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 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 46928 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 40000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 71814 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 22316 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 94130 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 53303 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1721515 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 48353 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 7881 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 56234 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 13303 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 13303 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 60231 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1616835 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Highlands Chamber of Commerce is exempt from federal income taxes under 501(c)(6) 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 2023-24 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Cost of Goods Sold |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Cost of Goods Sold |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt XI, Line 2d |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt XII, Line 2d |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 120167 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1721515 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1616835 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1677066 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1774818 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 22500 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 50000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 30000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 10000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 5 | 250000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 6 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 7 | 16000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 3 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 4 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 5 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 6 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 7 | 501c3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 3 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 4 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 5 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 6 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 7 | Marketing/Tourism Sponsorship |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Friends of Founders Park |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | The Bascom |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | Mountain Theatre Company |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 3 | Performing Arts Center Inc |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 4 | Highlands Historical Society |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 5 | Highlands Festivals Inc |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 6 | Highlands Motoring Festivals Inc |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 7 | Mountain Top Rotary |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 474144794 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 562093546 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 566060841 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 3 | 562155282 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 4 | 561242178 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 5 | 824627519 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 6 | 264597331 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 7 | 820540370 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 411 Pine Street |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 323 Franklin Road |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | PO Box 896 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 3 | PO Box 296 |
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