Nonprofit · EIN 26-1566023
HIGHTS INC
Tax-exempt · CULLOWHEE, NC 28723
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $4,435,281 | $3,329,221 | $1,106,060 | $3,084,949 | $9,080 | $3,075,869 |
| June 30, 2024 | 990 | $3,592,378 | $2,917,628 | $674,750 | $1,986,207 | $16,398 | $1,969,809 |
| June 30, 2023 | 990 | $2,712,464 | $2,219,904 | $492,560 | $1,310,386 | $15,327 | $1,295,059 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,860,707
- of which government grants
- $1,573,772
- Program service revenue
- $1,502,391
- Investment income
- $56,145
- Net rental income
- $1,800
- Net income from fundraising events
- $515
- Other revenue
- $16,038
Expenses
- Grants and similar amounts paid
- $6,600
- Compensation of officers, directors and key employees
- $171,875
- Other salaries and wages
- $1,338,121
- Salaries, compensation and benefits (total)
- $1,939,795
- Professional fundraising fees
- $0
- Accounting fees
- $17,860
- Occupancy
- $45,911
- Travel
- $49,134
- Depreciation
- $103,041
- Program services (functional)
- $3,005,061
- Management and general (functional)
- $247,810
- Fundraising (functional)
- $76,350
Balance sheet and other
- Total assets, start of year
- $1,986,207
- Total assets, end of year
- $3,084,949
- Total liabilities, end of year
- $9,080
- Net assets, end of year
- $3,075,869
- Land, buildings and equipment
- $910,466
- Net assets without donor restrictions
- $2,387,900
- Net assets with donor restrictions
- $687,969
- Gross receipts
- $4,440,191
- Employees
- 52
- Volunteers
- 14
- Year formed
- 2007
- State of legal domicile
- NC
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Paul Heckert | Financial Officer Officer | 40 | $80,423 | $9,539 |
| Marcus Metcalf | Executive Director Officer | 40 | $77,271 | $11,078 |
| Dr Jennifer Hinton | Secretary Trustee or director, Officer | 2 | $600 | $0 |
| Frederick Buskey | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Ellen Miller | Treasurer Trustee or director, Officer | 3 | $0 | $0 |
| Matthew Blackburn | Member Trustee or director | 1 | $0 | $0 |
| Caitlin Torrence | Member Trustee or director | 0.5 | $0 | $0 |
| Brent McCoy | Member Trustee or director | 0.25 | $0 | $0 |
| Dr Tracie Metz | Member Trustee or director | 0.25 | $0 | $0 |
| Stacy Adams | Member Trustee or director | 0.25 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Marcus Metcalf | Executive Director Officer | 40 | $74,200 | $10,157 |
| Paul Heckert | Financial Officer Officer | 40 | $74,549 | $7,902 |
| Frederick Buskey | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Dr Jennifer Hinton | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Ellen Miller | Treasurer Trustee or director, Officer | 3 | $0 | $0 |
| Matthew Blackburn | Member Trustee or director | 1 | $0 | $0 |
| Floyd Henry Cook III | Member Trustee or director | 0.5 | $0 | $0 |
| Brent McCoy | Member Trustee or director | 0.25 | $0 | $0 |
| Tracie Metz | Member Trustee or director | 0.25 | $0 | $0 |
| Stacy Adams | Member Trustee or director | 0.25 | $0 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Marcus Metcalf | Executive Director Officer | 40 | $67,150 | $9,925 |
| Paul Heckert | Financial Officer Officer | 40 | $56,800 | $7,600 |
| Frederick Buskey | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Dr Jennifer Hinton | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Ellen Miller | Treasurer Trustee or director, Officer | 3 | $0 | $0 |
| Matthew Blackburn | Member Trustee or director | 1 | $0 | $0 |
| Floyd Henery Cook | Member Trustee or director | 0.5 | $0 | $0 |
| Brent McCoy | Member Trustee or director | 0.25 | $0 | $0 |
| Tracie Metz | Member Trustee or director | 0.25 | $0 | $0 |
| Stacy Adams | Member Trustee or director | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 865, CULLOWHEE, NC 28723-0865
- In care of
- % GRETA METCALF
- Mailing address (990-N for 2012)
- PO BOX 2543, CULLOWHEE NC 28723
- Principal officer (990 for 2024)
- Paul Heckert, PO Box 865, Cullowhee, NC 28723
- Principal officer (990-N for 2012)
- MARCUS METCALF, 7 SI KNOB ROAD, CULLOWHEE NC 28723
- Signed the 990
- Paul Heckert, Chief Financial Officer
- Phone
- (828) 339-0100
- Website
- HIGHTS.org
- Return prepared by
- CORLISS & SOLOMON PLLC
Mission
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.
Program accomplishments
- Restorative Justice Continuum- These programs serve underserved youth ages 11-18 in the counties of Cherokee, Clay, Haywood, Graham, Jackson, Macon, Swain and Qualla Boundary. These programs serve kids through after-school and alternative-to-suspension programs that focus on community service/restitution, adventure-based learning, experiential education, and recreation therapy. These programs served 370 youth participants in 2024-25.Expenses $3,005,061 · grants $6,600 · revenue $1,502,391
- Therapeutic Counseling Services - HIGHTS engaged 179 youth in therapy services in 2024-25. This includes youth seen through outpatient therapy services, group therapy services, intensive in-home treatment, and addictions treatment, animal assisted interventions and transitional youth services. HIGHTS provides these services in different capacities in the seven westernmost counties of Western North Carolina to clients ages 4-24. 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 GEDs, 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 236 participants in 2024-25.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1566023
- 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
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C60)
- Assets (IRS master file)
- $3,084,949
- Income (IRS master file)
- $4,440,191
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $4,435,281 | $3,329,221 | $3,084,949 | IRS |
| 990 | June 2024 | $3,592,378 | $2,917,628 | $1,986,207 | XML |
| 990 | June 2023 | $2,712,464 | $2,219,904 | $1,310,386 | XML |
| 990 | June 2022 | $1,542,651 | $1,359,511 | $930,982 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: MARCUS METCALF | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-1566023).
Questions about HIGHTS INC
- What is the EIN of HIGHTS INC?
- The employer identification number (EIN) of HIGHTS INC is 26-1566023.
- Is HIGHTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to HIGHTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HIGHTS 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 HIGHTS INC 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 HIGHTS INC 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 HIGHTS INC?
- The 990 for the year ended June 30, 2025 names Paul Heckert.
- Who are the officers and directors of HIGHTS INC?
- The 990 for the year ended June 30, 2025 lists 10 people; 3 received compensation from the organization, the highest $80,423 (Paul Heckert, Financial Officer).
- How much revenue does HIGHTS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $4,435,281, expenses of $3,329,221 and total assets of $3,084,949 at year end.
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