2024-05-13T10:43:52-07:00 2023-06-30 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2022-07-01 261566023 HIGHTS Inc HIGH 8285077231 PO Box 865 Cullowhee NC 28723 Paul Heckert Chief Financial Officer 8285077231 2024-05-13 true Paul Heckert true Todd Oldenburg P02281691 8282360206 2024-05-13 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Paul Heckert PO Box 865 Cullowhee NC 28723 2719964 false X HIGHTS.org X 2007 NC HIGHTS' mission is to transform youth in Western North Carolina by inspiring trust in their own abilities, connection to a caring community, and hope for a better future. 8 8 35 15 0 0 1541538 2498762 203258 -548 1113 10992 1542651 2712464 47143 0 1023286 1514302 0 65984 336225 658459 1359511 2219904 183140 492560 930982 1310386 38513 15327 892469 1295059 X HIGHTS' mission is to transform youth in Western North Carolina by inspiring trust in their own abilities, connection to a caring community, and hope for a better future. true false 1881962 47143 203258 JCPC Compass/CORE/ISO services - These programs serve underserved youth ages 11-18 in Haywood, Jackson, and Macon County. They serve kids through after-school and alternative-to- suspension programs that focus on community service, adventure-based learning, experiential education, and recreation therapy. These programs served served 160 Youth participants in 2022-23. Therapeutic Counseling Services - HIGHTS engaged 268 youth in therapy services in 2022-23. This includes youth seen through outpatient therapy services, group therapy services, intensive in-home treatment, and addictions treatment. HIGHTS provides these services in different capacities in the seven westernmost counties of Western North Carolina. This region is rural and extremely underserved with therapeutic services due to limited resources and a lack of providers. Workforce Development- This program serves youth ages 16-24 in Jackson, Macon, Swain, Graham, Clay, and Cherokee Counties that have dropped out of school or are otherwise disengaged. This program helps participants overcome boundaries and lack of resources to assist youth in attaining their GED's, engaging in the workforce and attaining a meaningful credential. This program provides assistance with gas mileage, childcare and other emergency needs that get in the way of underserved youth receiving a credential or diploma. HIGHTS provides eight weeks of paid work experience in a workplace, so youth gain valuable and meaningful work experience and often find employment with the same company they do this work experience with. HIGHTS Workforce development served 232 participants in 2022-23. 1881962 true true false false false false false false false false true false false false false true true false false false false false false false false false false false true false false false false false false false true false false false false false false false false false false true 4 0 35 true false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false NC X Paul Heckert 8285085669 399 Scarlett RDG Sylva NC 28779 Marcus Metcalf Executive Director 40.00 X 67150 0 9925 Paul Heckert Financial Officer 40.00 X 56800 0 7600 Frederick Buskey Chair 2.00 X X 0 0 0 Dr Jennifer Hinton Secretary 2.00 X X 0 0 0 Ellen Miller Treasurer 3.00 X X 0 0 0 Matthew Blackburn Member 1.00 X 0 0 0 Floyd Henery Cook Member 0.50 X 0 0 0 Brent McCoy Member 0.25 X 0 0 0 Tracie Metz Member 0.25 X 0 0 0 Stacy Adams Member 0.25 X 0 0 0 123950 0 17525 false false false 1169783 1328979 2498762 Program Revenue 611710 34000 0 0 Insurance Reimbursement 611710 169258 0 0 203258 113 0 113 6839 7500 -661 -661 0 0 -661 Other Income 900099 10992 0 0 10992 10992 2712464 203258 0 10444 47143 47143 165466 24901 99118 41447 144983 84313 47879 12791 960061 929785 30276 0 21317 21251 0 66 118144 111054 6487 603 104331 86625 13670 4036 3453 0 3453 0 12700 0 12700 0 89360 89034 251 75 33701 28646 4687 368 19253 19253 0 0 11489 6177 4867 445 26831 18405 6964 1462 70168 59643 7017 3508 59410 50499 7844 1067 Food and Provisions 38789 38789 0 0 Program Expense 178776 178776 0 0 Other Services 54218 54218 0 0 Supplies and Materials 13142 10789 2353 0 47169 22661 24392 116 2219904 1881962 271958 65984 201928 229080 267782 613675 638285 170654 461272 467631 930982 1310386 38513 15327 38513 15327 X 862216 859014 30253 436045 892469 1295059 930982 1310386 X 492560 -89970 X X false true X true true true X 0 0 433145 1261640 484736 1541538 2498762 6219821 203258 203258 0 0 80010 80010 80010 240030 433145 1261640 564746 1621548 2782030 6663109 10235 142235 0 120500 328001 600971 0 10235 142235 0 120500 328001 600971 6062138 113 113 113 113 0 0 0 0 10992 10992 6674214 0.90830 0.98260 0.00000 0.00000 X Pt III Ln 12 Other Income Part III, Line 12 Description: Other Income 2018: 0. 2019: 0. 2020: 0. 2021: 0. 2022: 10992. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 35000 35000 195540 18966 176574 20833 20833 0 386912 130855 256057 467631 X 2840805 127680 661 128341 2712464 2712464 2348245 127680 661 128341 2219904 2219904 Pt X, Line 2 HIGHTS 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 an organization's tax-exempt purpose may be subject to taxation as unrelated business income. HIGHTS had no income from unrelated business activities in fiscal year 2022-2023 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). HIGHTS 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 XI, Line 2d Impairment Loss Pt XII, Line 2d Impairment Loss true Workforce Participant Supports Services 36 17800 FMV Workforce support HOP Client Transportation Assistance 76 29343 FMV Transportation Assistance Pt III, col (b) Repairs are referred, authorized and reimbursed by Medicaid through the Health Opportunities Pilot. Greta Metcalf Wife of ED 77059 Employee Wage false Julia Heckert Wife of CFO 67285 Employee Wage false Pt VI, Line 11b The 990 is prepared by a CPA firm, reviewed by management, and presented to the board for review, proposed changes and final approval before filing. Pt VI, Line 15a In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors set the executive director's salary after a check of comparable salary information for similar organizations with similar budgets. Pt VI, Line 19 Form 990 and governing documents are made available upon request. Pt XII, Line 1 The records of HIGHTS are maintained on the modified- cash basis of accounting and the accompanying statements have been prepared on that basis. Modifications to the cash-basis method include capitalization and depreciation of property and equipment, accrual of credit card, payroll tax expense, and loan activity if present. All other transactions are recognized as either cash basis revenues or expenses. Pt VI, Line 12c Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue. Pt XI The prior year Form 990 was filed before the audit was complete. The audit identified adjustments resulting in a decrease of $89,970 in Net Assets. Pt III, Line 2 HIGHTS expanded services by providing food delivery and transporation assistance through HOP Program. In addition, HIGHTS added Mediation Services and restorative services to individuals on the Qualla Boundry.