Nonprofit · EIN 26-1117800
HIGHER GROUND USA INC
Tax-exempt · ROME, GA 30161
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $527,457 | $415,655 | $111,802 | $187,202 | $633 | $186,569 |
| December 31, 2023 | 990 | $302,393 | $322,107 | -$19,714 | $85,587 | $10,820 | $74,767 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $98,733
- Program service revenue
- $428,724
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $139,725
- Other salaries and wages
- $131,023
- Salaries, compensation and benefits (total)
- $296,756
- Professional fundraising fees
- $0
- Accounting fees
- $1,917
- Occupancy
- $22,036
- Depreciation
- $13,783
- Program services (functional)
- $357,689
- Management and general (functional)
- $54,090
- Fundraising (functional)
- $3,876
Balance sheet and other
- Total assets, start of year
- $85,587
- Total assets, end of year
- $187,202
- Total liabilities, end of year
- $633
- Net assets, end of year
- $186,569
- Land, buildings and equipment
- $22,490
- Gross receipts
- $527,457
- Employees
- 50
- Volunteers
- 12
- Year formed
- 2008
- State of legal domicile
- GA
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATHAN HICKS | PRESIDENT AND EXECUTIVE DIRECTOR Officer | 50 | $129,475 |
| TANYA HICKS | DIRECTOR & VICE PRESIDENT Trustee or director, Officer | 16 | $10,250 |
| BRADLEY GOWING | DIRECTOR Trustee or director | 1 | $0 |
| MARK HINSON | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN FLOYD | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATHAN HICKS | EXECUTIVE DIRECTOR Officer | 50 | $113,669 |
| TANYA HICKS | DIRECTOR & VICE PRESIDENT Trustee or director, Officer | 16 | $8,390 |
| BRADLEY GOWING | DIRECTOR Trustee or director | 1 | $0 |
| MARK HINSON | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN FLOYD | DIRECTOR & PRESIDENT Trustee or director, Officer | 1 | $0 |
| LARRY K HICKS | DIRECTOR & TREASURER Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 527 BROAD ST STE 102, ROME, GA 30161-3095
- In care of
- % NATHANIEL J HICKS
- Principal officer (990 for 2024)
- NATHAN HICKS, 18 RIVER PLACE DR SW, ROME, GA 30165
- Signed the 990
- NATHAN HICKS, EXECUTIVE DIRECTOR
- Phone
- (850) 261-5950
- Website
- WWW.HGUSA.ORG
Mission
HIGHER GROUND USA EXISTS TO FACILITATE PERSONAL TRANSFORMATION AND GROWTH BY SHARING THE PRINCIPLES AND TEACHINGS OF JESUS CHRIST THROUGH ADVENTURE PROGRAMMING.
Program accomplishments
- HIGHER GROUND PROVIDED EXPERIENTAL EDUCATION COURSES IN WILDNERNESS AREAS OF THE SOUTHEASTERN USA INVOLVING BACKPACKING, ROCK CLIMBING, HIKING, HIGH ROPES COURSE ACTIVITES AND OTHER GROUP ACTIVITIES, ETC DESIGNED TO DEVELOP LEADERSHIP SKILLS, ENCOURAGE PERSONAL GROWTH AND BEGIN OR DEEPEN A PERSONAL RELATIONSHIP WITH JESUS CHRIST. THE ORGANIZATION ALSO INCORPORATES TEACHING RESPECT AND APPRECIATION FOR THE WILDERNESS.Expenses $357,689 · revenue $428,724
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1117800
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $187,202
- Income (IRS master file)
- $527,457
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $527,457 | $415,655 | $187,202 | IRS |
| 990 | December 2023 | $302,393 | $322,107 | $85,587 | XML |
| 990 | December 2022 | $299,760 | $311,245 | $94,680 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 26-1117800).
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 26-1117800.
- Is HIGHER GROUND USA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- 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 December 31, 2025) is due May 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 December 2024.
- Who is the principal officer of HIGHER GROUND USA INC?
- The 990 for the year ended December 31, 2024 names NATHAN HICKS.
- Who are the officers and directors of HIGHER GROUND USA INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $129,475 (NATHAN HICKS, PRESIDENT AND EXECUTIVE DIRECTOR).
- How much revenue does HIGHER GROUND USA INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $527,457, expenses of $415,655 and total assets of $187,202 at year end.
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