Nonprofit · EIN 82-0512146
HIGHER GROUND USA INC
Tax-exempt · KETCHUM, ID 83340
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $5,228,763 | $5,324,425 | -$95,662 | $5,944,809 | $1,043,647 | $4,901,162 |
| April 30, 2024 | 990 | $4,851,617 | $5,128,126 | -$276,509 | $5,554,872 | $478,132 | $5,076,740 |
| April 30, 2023 | 990 | $5,726,238 | $4,842,635 | $883,603 | $5,555,832 | $253,410 | $5,302,422 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $5,339,599
- of which government grants
- $680,854
- Program service revenue
- $73,547
- Investment income
- $120,371
- Net rental income
- $5,375
- Net gain from sales of assets
- $46,195
- Net income from fundraising events
- -$310,129
- Other revenue
- -$304,754
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $278,865
- Other salaries and wages
- $1,908,089
- Salaries, compensation and benefits (total)
- $2,643,146
- Professional fundraising fees
- $0
- Legal fees
- $11,070
- Accounting fees
- $23,632
- Occupancy
- $307,303
- Travel
- $56,264
- Depreciation
- $110,153
- Program services (functional)
- $4,358,797
- Management and general (functional)
- $343,592
- Fundraising (functional)
- $622,036
Balance sheet and other
- Total assets, start of year
- $5,554,872
- Total assets, end of year
- $5,944,809
- Total liabilities, end of year
- $1,043,647
- Net assets, end of year
- $4,901,162
- Land, buildings and equipment
- $684,515
- Publicly traded securities
- $3,239,110
- Net assets without donor restrictions
- $4,793,418
- Net assets with donor restrictions
- $107,744
- Gross receipts
- $8,618,325
- Employees
- 68
- Volunteers
- 350
- Year formed
- 1999
- State of legal domicile
- ID
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 April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHERINE DOBBIE | CHIEF DEVELOPMENT OFFICER Officer | 40 | $141,397 | $30,640 |
| ALYSSA EAGAN | CHIEF FINANCIAL OFFICER Officer | 40 | $121,063 | $38,262 |
| BRIAN VON HERBULIS | CHIEF OPERATION OFFICER Highest-paid employee | 40 | $119,667 | $26,522 |
| ERIN RHEINSCHILD | DIRECTOR OF PHILANTHROPY Highest-paid employee | 40 | $116,520 | $27,892 |
| THOMAS MISTELE | CHAIRMAN Trustee or director, Officer | 6 | $0 | $0 |
| ERIN PFAEFFLE | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL SPACHMAN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| RICK BRUDER | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SPIKE BOOTH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICK EMSIEK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE GILMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE HENNESSEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL LANAHAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM LASKI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF RUST | DIRECTOR Trustee or director | 3 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMANDA O'GRADY | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended April 30, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHERINE DOBBIE | EXECUTIVE DIRECTOR Officer | 40 | $125,403 | $8,397 |
| ERIN RHEINSCHILD | DIRECTOR OF PHILANTHROPY Highest-paid employee | 40 | $120,020 | $13,466 |
| ALYSSA EAGAN | FINANCE DIRECTOR Officer | 40 | $121,346 | $8,306 |
| BRIAN VON HERBULIS | DIRECTOR OF OPERATIONS Highest-paid employee | 40 | $119,250 | $10,171 |
| JEFF RUST | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| BARRY BEVERS | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL SPACHMAN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| RICK BRUDER | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SPIKE BOOTH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICK EMSIEK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE GILMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE HENNESSEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL LANAHAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM LASKI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMANDA O'GRADY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN PFAEFFLE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS MISTELE | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended April 30, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHERINE DOBBIE | EXECUTIVE DIRECTOR Officer | 40 | $123,602 | $7,927 |
| ERIN RHEINSCHILD | DIRECTOR OF PHILANTHROPY Highest-paid employee | 40 | $110,270 | $12,167 |
| BRIAN VON HERBULIS | DIRECTOR OF OPERATIONS Highest-paid employee | 40 | $110,750 | $8,854 |
| ALYSSA EAGAN | FINANCE DIRECTOR Officer | 40 | $108,552 | $7,602 |
| JEFF RUST | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| BARRY BEVERS | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL SPACHMAN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| PENNY WEISS | SECRETARY (THROUGH SEPTEMBER 2022) Trustee or director, Officer | 1 | $0 | $0 |
| RICK BRUDER | DIRECTOR & SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SPIKE BOOTH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICK EMSIEK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE GILMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE HENNESSEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL LANAHAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM LASKI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMANDA O'GRADY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN PFAEFFLE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HAYWARD SAWYER | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6791, KETCHUM, ID 83340-6791
- In care of
- % JEAN SEYMOUR
- Principal officer (990 for 2024)
- ALYSSA EAGAN, PO BOX 6791, KETCHUM, ID 83340
- Signed the 990
- ALY EAGAN, CFO
- Phone
- (208) 726-9298
- Website
- WWW.HIGHERGROUNDUSA.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION.
Program accomplishments
- SEE SCHEDULE O FOR PROGRAM ACCOMPLISHMENTS.Expenses $4,358,797 · revenue $73,547
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 82-0512146
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30)
- Assets (IRS master file)
- $5,944,809
- Income (IRS master file)
- $8,618,325
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $5,228,763 | $5,324,425 | $5,944,809 | XML |
| 990 | April 2024 | $4,851,617 | $5,128,126 | $5,554,872 | XML |
| 990 | April 2023 | $5,726,238 | $4,842,635 | $5,555,832 | XML |
| 990 | April 2022 | $4,135,308 | $3,711,296 | $4,850,142 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990-T | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | 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 82-0512146).
Questions about HIGHER GROUND USA INC
- What is the EIN of HIGHER GROUND USA INC?
- The employer identification number (EIN) of HIGHER GROUND USA INC is 82-0512146.
- Is HIGHER GROUND USA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to HIGHER GROUND USA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HIGHER GROUND USA INC 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 USA INC due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHER GROUND USA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of HIGHER GROUND USA INC?
- The 990 for the year ended April 30, 2025 names ALYSSA EAGAN.
- Who are the officers and directors of HIGHER GROUND USA INC?
- The 990 for the year ended April 30, 2025 lists 16 people; 4 received compensation from the organization, the highest $141,397 (KATHERINE DOBBIE, CHIEF DEVELOPMENT OFFICER).
- How much revenue does HIGHER GROUND USA INC have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $5,228,763, expenses of $5,324,425 and total assets of $5,944,809 at year end.
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