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Nonprofit · EIN 41-1933761

HIGHER GROUND BUILDING COMPANY

Tax-exempt · SAINT PAUL, MN 55104

Financials

$2.1M$3M2022$2.2M$2.2M2023$2M$2.3M2024
Revenue Expenses · by fiscal year end
Financials of HIGHER GROUND BUILDING COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$2,024,773$2,301,546-$276,773$21,564,771$28,243,315-$6,678,544
June 30, 2024990$2,220,929$2,191,659$29,270$21,956,746$28,358,517-$6,401,771
June 30, 2023990$2,095,616$2,988,944-$893,328$21,412,061$27,843,102-$6,431,041
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,841,883
Investment income
$182,890
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$15,850
Occupancy
$1,360,994
Depreciation
$849,408
Program services (functional)
$2,301,546

Balance sheet and other

Total assets, start of year
$21,956,746
Total assets, end of year
$21,564,771
Total liabilities, end of year
$28,243,315
Net assets, end of year
-$6,678,544
Land, buildings and equipment
$17,022,912
Gross receipts
$2,024,773
Employees
0
Volunteers
3
Year formed
1999
State of legal domicile
MN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
BERTRAND WILSONCHAIR
Trustee or director, Officer
1$0
NELIYA TKACHENKOVICE CHAIR/TREASURER
Trustee or director, Officer
2$0
ALICE MCCASTLESECRETARY
Trustee or director, Officer
2$0
990 for the year ended June 30, 2024: 3 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
NELIYA TKACHENKOSECRETARY/TREASURER
Trustee or director, Officer
2$0$68,397$8,378
MARY TATEVICE-CHAIR
Trustee or director, Officer
2$0$0$0
BERTRAND WILSONCHAIR
Trustee or director, Officer
1$0$0$0
990 for the year ended June 30, 2023: 3 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
NELIYA TKACHENKOSECRETARY/TREASURER
Trustee or director, Officer
2$0$69,775$2,371
MARY TATEVICE-CHAIR
Trustee or director, Officer
2$0$0$0
BERTRAND WILSONCHAIR
Trustee or director, Officer
1$0$0$0

Address and contacts

Address (IRS master file)
1381 MARSHALL AVE, SAINT PAUL, MN 55104-6315
Principal officer (990 for 2024)
BERTRAND WILSON, 1381 MARSHALL AVE, ST PAUL, MN 55104
Signed the 990
BERTRAND WILSON, CHAIR
Phone
(651) 645-1000
Return prepared by
SCHLENNER WENNER & CO CPA'S PA

Mission

MANAGE A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY.

990 for the year ended June 30, 2025

Program accomplishments

  • TO PURCHASE, CONSTRUCT, AND MANAGE REAL ESTATE AND A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY, A MINNESOTA CHARTER SCHOOL THAT SERVED AN ESTIMATED 1,137 STUDENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2025.
    Expenses $2,301,546 · revenue $1,841,883

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
41-1933761
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1999
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$21,564,771
Income (IRS master file)
$2,024,773

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$2,024,773$2,301,546$21,564,771XML
990June 2024$2,220,929$2,191,659$21,956,746XML
990June 2023$2,095,616$2,988,944$21,412,061XML
990June 2022$1,883,486$2,062,490$19,367,499IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-1933761).

Questions about HIGHER GROUND BUILDING COMPANY

What is the EIN of HIGHER GROUND BUILDING COMPANY?
The employer identification number (EIN) of HIGHER GROUND BUILDING COMPANY is 41-1933761.
Is HIGHER GROUND BUILDING COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to HIGHER GROUND BUILDING COMPANY tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does HIGHER GROUND BUILDING COMPANY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HIGHER GROUND BUILDING COMPANY due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HIGHER GROUND BUILDING COMPANY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of HIGHER GROUND BUILDING COMPANY?
The 990 for the year ended June 30, 2025 names BERTRAND WILSON.
Who are the officers and directors of HIGHER GROUND BUILDING COMPANY?
The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does HIGHER GROUND BUILDING COMPANY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $2,024,773, expenses of $2,301,546 and total assets of $21,564,771 at year end.

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