2026-03-16T11:50:57-05:00 2025-04-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-05-01 820512146 HIGHER GROUND USA INC HIGH 2087269298 PO BOX 6791 KETCHUM ID 83340 ALY EAGAN CFO 2087269298 2026-03-16 1 1 ALLEN GILBERT CPA P01380103 4252506100 2026-03-11 2024 2025-03-06 01:10:19Z ALYSSA EAGAN PO BOX 6791 KETCHUM ID 83340 8618325 0 X WWW.HIGHERGROUNDUSA.ORG X 1999 ID ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION. 12 12 68 350 0 0 5141154 5339599 61793 73547 -64601 120371 -286729 -304754 4851617 5228763 0 0 0 0 2469830 2643146 13333 0 622036 2644963 2681279 5128126 5324425 -276509 -95662 5554872 5944809 478132 1043647 5076740 4901162 X ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION. 0 0 4358797 0 73547 SEE SCHEDULE O FOR PROGRAM ACCOMPLISHMENTS. 4358797 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 68 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA HI X X ALYSSA EAGAN 2087269298 100 LEADVILLE AVE SUITE 100 KETCHUM ID 83340 KATHERINE DOBBIE CHIEF DEVELOPMENT OFFICER 40.00 X 141397 0 30640 ALYSSA EAGAN CHIEF FINANCIAL OFFICER 40.00 X 121063 0 38262 BRIAN VON HERBULIS CHIEF OPERATION OFFICER 40.00 X 119667 0 26522 ERIN RHEINSCHILD DIRECTOR OF PHILANTHROPY 40.00 X 116520 0 27892 THOMAS MISTELE CHAIRMAN 6.00 X X 0 0 0 ERIN PFAEFFLE VICE CHAIR 2.00 X X 0 0 0 MICHAEL SPACHMAN TREASURER 2.00 X X 0 0 0 RICK BRUDER SECRETARY 2.00 X X 0 0 0 SPIKE BOOTH DIRECTOR 1.00 X 0 0 0 RICK EMSIEK DIRECTOR 1.00 X 0 0 0 MIKE GILMAN DIRECTOR 1.00 X 0 0 0 DAVE HENNESSEY DIRECTOR 1.00 X 0 0 0 MICHAEL LANAHAN DIRECTOR 1.00 X 0 0 0 JIM LASKI DIRECTOR 1.00 X 0 0 0 JEFF RUST DIRECTOR 3.00 X 0 0 0 AMANDA O'GRADY DIRECTOR 1.00 X 0 0 0 498647 0 123316 4 0 1 0 0 2593340 680854 2065405 129286 5339599 ADAPTIVE SKI LESSONS 900099 62422 62422 SUMMER RECREATION 900099 10625 10625 WINTER RECREATION 900099 500 500 73547 74176 74176 5375 0 5375 5375 5375 2987411 200 2941416 0 45995 200 46195 46195 138017 2593340 448146 -310129 -310129 5228763 73547 0 -184383 278865 107881 149408 21576 1908089 1496151 73528 338410 44730 35300 1428 8002 226513 173058 14409 39046 184949 136360 17965 30624 11070 8038 932 2100 23632 17160 1989 4483 174719 104635 21535 48549 75558 55323 1858 18377 59719 35323 10090 14306 67228 43476 10751 13001 307303 289369 10496 7438 56264 27619 512 28133 110153 98036 3305 8812 167065 118025 20760 28280 PROGRAM EXPENSES 1467093 1465057 523 1513 IMPAIRMENT LOSS ON CIP 82108 73076 2463 6569 PROFESSIONAL DEVELOPMEN 37760 36647 771 342 FACILITY CAMPAIGN EXPEN 26437 23529 793 2115 15170 14734 76 360 5324425 4358797 343592 622036 305517 438723 230393 234486 678616 0 304676 565185 61381 41088 1314204 629689 575310 684515 3223561 3239110 175418 741702 5554872 5944809 297420 261245 180712 782402 478132 1043647 X 4861984 4793418 214756 107744 5076740 4901162 5554872 5944809 -95662 40084 -120000 0 X X 0 1 X 1 0 X 3959839 4275632 5508548 5141154 5339599 24224772 3959839 4275632 5508548 5141154 5339599 24224772 2293836 21930936 31362 14162 10078 9446 79551 144599 375064 63750 438814 24808185 257910 0.88400 0.84100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 428119 162647 265472 146323 912 145411 739762 466130 273632 684515 RIGH OF USE ASSET 741702 741702 LEASE LIABILITY 782402 782402 X 7092332 40084 1375339 448146 1863569 5228763 0 5228763 7147910 1375339 448146 1823485 5324425 0 5324425 PART X, LINE 2: THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT WAS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 448,146. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 448,146. HERO'S JOURNEY 1409493 1290776 118717 136459 47752 3476 39201 GOLF INVITATIONAL 972200 959700 12500 18282 12000 74377 3 349664 342864 6800 51608 40085 24906 2731357 2593340 138017 188067 106119 15476 138484 448146 -310129 X X X 0 0 0 0 0 0 0 0 0 KATHERINE DOBBIE CHIEF DEVELOPMENT OFFICER 141397 0 0 0 0 0 4050 0 26590 0 172037 0 0 0 ALYSSA EAGAN CHIEF FINANCIAL OFFICER 121063 0 0 0 0 0 3510 0 34752 0 159325 0 0 0 PART I, LINE 3 A FINANCE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS RESEARCH TO DETERMINE FAIR MARKET COMPENSATION. THE COMMITTEE CALLS NONPROFITS OF SIMILAR SIZE, MISSION, AND BUDGETS AS HG. THEY ALSO CONDUCT ADDITIONAL RESEARCH TO COMPARE EXECUTIVE COMPENSATION THAT TOOK INTO CONSIDERATION COST OF LIVING, EXPERIENCE, AND JOB RESPONSIBILITIES, THE BOARD DISCUSSES THE COMMITTEE'S FINDINGS AND VOTE TO RATIFY A DECISION. THE COMMITTEE ALSO REVIEWS NATIONAL NON-PROFIT COMPENSATION SURVEYS X 29000 FAIR MARKET VALUE X 11 14744 FAIR MARKET VALUE X AUCTION ITEMS 12 84592 FAIR MARKET VALUE X GOLF + GOLF BAG 1 700 FAIR MARKET VALUE X TV WITH WALL MOUNT 1 250 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED DURING FY 2025. FORM 990,PART III, LINE 4A: HIGHER GROUND USA, INC. (HG) VETERAN PROGRAM USES THERAPUTIC RECREATION TO FACILITATE A CHANGE IN PERSPECTIVE, GIVING INJURED SERVICE MEMBERS THE PHYSICAL SKILLS, CONFIDENCE, AND COPING STRATEGIES NECESSARY FOR A SUCCESSFUL REINTEGRATION IN THEIR FAMILIES AND HOME COMMUNITIES. HG IS RECOGNIZED AS ONE OF THE PREMIER REHABILITATION PROGRAMS IN THE COUNTRY BY THE DEPARTMENT OF DEFENSE, MILITARY MEDICAL CENTERS, AND VETERAN SERVICE ORGANIZATIONS. HG SERVES VETERANS WITH TRAUMATIC BRAIN INJURIES (TBIS), POST TRAUMATIC STRESS DISORDER (PTSD), AND OTHER TRAUMA. WITH VETERAN PROGRAMS ACROSS THE NATION HG CURRENTLY HOSTS TWENTY-FIVE WEEK LONG THERAPEUTIC SPORTS CAMPS ANNUALLY, EACH COMPLETELY FREE OF CHARGE TO VETERANS AND THEIR SUPPORTERS. OUR HIGHLY TRAINED STAFF STRATEGICALLY IMPLEMENTS ACTIVITIES THAT HIGHLIGHT INDIVIDUAL ABILITIES, LEADING TO AN OVERALL IMPROVEMENT IN QUALITY OF LIFE. HG COMMITS TO AT LEAST THREE YEARS OF FOLLOW UP CARE, HELPING EACH PARTICIPANT CONNECT TO LOCAL RESOURCES AND SUCCESSFULY REINTEGRATE INTO HIS OR HER HOME COMMUNITY. THE UNIQUE HG CONTINUUM OF CARE INCLUDES A REINTEGRATION BUDGET TO HELP EACH MEMBER OF OUR MILITARY FAMILY REALIZE THEIR INDIVIDUAL GOALS. ADDITIONALLY, HIGHER GROUND USA, INC. (HG) IS CURRENTLY WORKING WITH TWO RESEARCH UNIVERSITIES CLEMSON UNIVERSITY AND UNIVERSITY OF NORTH CAROLINA-WILMINGTON TO DETERMINE THE POSITIVE IMPACT OF OUR WEEKLONG RECREATION THERAPY PROGRAMS AS IT RELATES TO THEIR MENTAL HEALTH, SELF-EFFICACY, SOCIAL CONNECTEDNESS, AND POST-TRAUMATIC GROWTH. RESULTS OF THE STUDY, WHICH CONTINUE TO BE ONGOING, WILL CONTINUE TO HELP STAFF UNDERSTAND THE IMMEDIATE AND SUSTAINED OUTCOMES OF THE PROGRAM, AS WELL AS WHAT PROGRAMMATIC ELEMENTS OF OUR PROGRAMS ARE MOST VALUABLE AND IMPACTFUL FOR LONG-TERM BENEFITS. AS PART OF THESE CONTINUED CONTRACTS, UNIVERSITY RESEARCHERS WILL HELP HG STAFF ACHIEVE THE FOLLOWING GOALS: - CONTINUE TO REVIEW A PARTICIPANT SURVEY THAT WILL PROVIDE MEANINGFUL DATA FOR PROGRAM STAFF TO EVALUATE DURING THE STUDY AND BEYOND; - EVALUATE THE SHORT AND LONG-TERM HEALTH AND PSYCHOSOCIAL OUTCOMES OF PARTICIPATION IN HG VETERAN PROGRAMS, INCLUDING SELF-DETERMINATION, RESILIENCE, AND COMMUNITY REINTEGRATION; AND - IDENTIFY AND EVALUATE THE PROGRAM ELEMENTS OF THE VETERAN PROGRAM TO MAXIMIZE THE BENEFITS TO ALL PARTICIPANTS. HIGHER GROUND USA, INC. (HG) ADAPTIVE PROGRAMS INCLUDE BOTH SUMMER AND WINTER ADAPTIVE PROGRAMS. SUMMER ADAPTIVE PROGRAMS: SERVICES CHILDREN, TEENS, AND ADULTS IN THE WOOD RIVER VALLEY WITH PHYSICAL AND COGNITIVE DISABILITIES. THE ONLY PROGRAM OF ITS KIND IN THE VALLEY, HG PROVIDES A UNIQUE SETTING FOR INDIVIDUALS WHO OTHERWISE MAY NOT HAVE THE OPPORTUNITY TO PARTICIPATE IN EVERYDAY EXPERIENCES. THESE INCLUDE SUMMER CAMPS, FIELD TRIPS, OFF-ROAD HANDCYCLING, ADAPTIVE ROAD CYCLING, PADDLEBOARDING, AND FISHING. A STAFF OF PROFESSIONALS TRAINED IN THE FIELDS OF RECREATIONAL THERAPY AND ADAPTIVE PHYSICAL EDUCATION, AS WELL AS HIGHLY EXPERIENCED COUNSELORS, FOCUS ON HELPING OUT PARTICIPANTS DEVELOP LIFE SKILLS THROUGH THERAPEUTIC ACTIVITIES, PROJECTS AND CHALLENGES. WINTER ADAPTIVE PROGRAM: PRIMARILY FOCUSES ON ALPINE SKIING, SNOWBOARDING, SLED HOCKEY, AND NORDIC SKIING. THE GOAL OF THIS 5-MONTH PROGRAM IS TO PROVIDE INDIVIDUAL INSTRUCTION THAT INCREASES THE PARTICIPANT'S ABILITY TO A LEVEL WHERE HE OR SHE CAN ENJOY SNOW SPORTS AT THE HIGHEST-POSSIBLE INTEGRATED SETTING. PARTICIPANTS LEARN PHYSICAL AND COMMUNICATION SKILLS TO APPLY AT HOME AND SCHOOL; SNOW SPORTS GOALS ARE ALSO SET FOR INDIVIDUALS IN ORDER TO TRACK PROGRESS THROUGHOUT THE SEASON. HG SERVES CHILDREN, TEENS, AND ADULTS WITH ALL TYPES OF PHYSICAL AND COGNITIVE DISABILITIES. THE PROGRAM STAFF OF PROFESSIONAL SKI INSTRUCTORS OF AMERICA CERTIFIED SKI/SNOWBOARD INSTRUCTORS AND VOLUNTEERS WORK CLOSELY WITH THE BLAINE COUNTY SCHOOL DISTRICT AND IDAHO SCHOOL FOR THE DEAF AND BLIND (ISDB) TO INCORPORATE STRUCTURED LESSONS AS A BENEFICIAL RECREATIONAL ACTIVITY INTO THEIR SCHOOL DAYS. IN PARTNERSHIP WITH SUN VALLEY COMPANY AND OTHER LOCAL BUSINESSES, HG IS ABLE TO OFFER ALL BLAINE COUNTY RESIDENTS WITH DISABILITIES A SKI/SNOWBOARD EQUIPMENT LEASE PACKAGE, A SEASONS MOUNTAIN PASS, AND PERSONALIZED INSTRUCTION ALL FREE OF CHARGE. HG IS PROUD TO BE THE SOLE ADAPTIVE SNOWSPORTS CONCESSIONAIRE FOR SUN VALLEY RESORT FOR LOCAL AND OUT OF STATE PARTICIPANTS. FORM 990, PART VI, SECTION B, LINE 11B WE DISTRIBUTE THE FORM 990 TO BOARD MEMBERS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES OF THE CORPORATION ARE REQUIRED TO SIGN THE CORPORATION'S CONFLICT OF INTEREST POLICY AND CONFIDENTIALITY POLICY WITHIN SEVEN DAYS OF BECOMING A DIRECTOR, OFFICER, OR EMPLOYEE OF THE CORPORATION. THE POLICY IS ENFORCED BY HAVING REGULAR DISCUSSIONS AT BOARD MEETINGS AND AGAIN AT THE ANNUAL STRATEGIC PLANNING SESSION AND AT THE STAFF'S ANNUAL OPERATIONAL PLANNING SESSION. ANY INDIVIDUAL WITH A PERCEIVED OR ACTUAL CONFLICT OF INTEREST IS RECUSED FROM DISCUSSION AND VOTING RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 A FINANCE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCTS RESEARCH TO DETERMINE FAIR MARKET COMPENSATION. THE COMMITTEE CALLS NONPROFITS OF SIMILAR SIZE, MISSION, AND BUDGETS AS HG. THEY ALSO CONDUCT ADDITIONAL RESEARCH TO COMPARE EXECUTIVE COMPENSATION THAT TAKE INTO CONSIDERATION COST OF LIVING, EXPERIENCE, AND JOB RESPONSIBILITIES, THE BOARD DISCUSSES THE COMMITTEE'S FINDINGS AND VOTE TO RATIFY A DECISION. THE COMMITTEE ALSO REVIEWS NATIONAL NON-PROFIT COMPENSATION SURVEYS. THE MOST RECENT REVIEW OCCURRED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE KEPT AT HG'S HEADQUARTERS. HARD COPIES AND/OR ELECTRONIC COPIES ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE.