Nonprofit · EIN 45-3092782
ON HIGHER GROUND
Tax-exempt · PRYOR, MT 59066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $276,303 | $309,396 | -$33,093 | $42,932 | $886 | $42,046 |
| December 31, 2023 | 990 | $157,588 | $107,272 | $50,316 | $75,139 | $0 | $75,139 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $276,303
- of which government grants
- $276,303
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $54,000
- Other salaries and wages
- $44,885
- Salaries, compensation and benefits (total)
- $108,640
- Professional fundraising fees
- $0
- Occupancy
- $25,643
- Travel
- $10,365
- Program services (functional)
- $262,775
- Management and general (functional)
- $46,621
Balance sheet and other
- Total assets, start of year
- $75,139
- Total assets, end of year
- $42,932
- Total liabilities, end of year
- $886
- Net assets, end of year
- $42,046
- Net assets without donor restrictions
- $42,046
- Gross receipts
- $276,303
- Employees
- 12
- Volunteers
- 30
- Year formed
- 2020
- State of legal domicile
- MT
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 |
|---|---|---|---|
| GAIL R WHITEMAN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $54,000 |
| DONNA DILLON | VICE CHAIR Trustee or director | 3 | $0 |
| JADE BENDS | TREASURER Trustee or director | 3 | $0 |
| ALMIRA WALL | SECRETARY Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICTORIA PARKER | DIRECTOR Trustee or director | 1 | $0 |
| DONNA DILLON | DIRECTOR Trustee or director | 1 | $0 |
| TOM J MOUNT | DIRECTOR Trustee or director | 2 | $0 |
| GAIL R WHITEMAN | EXECUTIVE DIRECTOR Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 204 MAKPUA AVE, PRYOR, MT 59066-0000
- In care of
- % GAIL WHITEMAN
- Signed the 990
- GAIL WHITEMAN, EXECUTIVE DIRECTOR
- Phone
- (406) 794-7185
- Return prepared by
- COLLEEN BLACK and CO PC
Mission
ON HIGHER GROUND (OHG) WAS FORMED TO PROVIDE ON-THE-JOB TRAINING FOR STUDENTS INTERESTED AND CONCERNED ABOUT OUR MANAGING OUR NATURAL RESOURCES. OHG ALSO WORKS TO BUILD CAPACITY IN NATIVE AMERICAN COMMUNITIES THROUGH PARTNERSHIPS DESIGNED TO DEVELOP DIVERSE AGRICULTURAL PROGRAMS.
Program accomplishments
- HIGH TUNNEL GREENHOUSES: OHG BUILDS HIGH TUNNEL GREENHOUSES DESIGNED TO EXTEND THE NORTHERN TIER GROWING SEASON TO ALLOW NATIVE AMERICAN COMMUNITIES TO PARTICIPATE IN FOOD SOVEREIGNTY PROJECTS. THESE GREENHOUSES ARE IDEAL FOR PLANTING PRODUCE AND PERMACULTURE PLANTS, WHILE ALSO PROVIDING STUDENTS THE EXPERIENCE NEEDED TO CONSTRUCT AND MAINTAIN THESE FACILITIES. THESE GREENHOUSES ARE MANAGED AND OPERATED BY COMMUNITY VOLUNTEERS WHO ASSIST IN THE ESTABLISHMENT OF STUDENT FARMER MARKETS AND PROVIDE A CLASSROOM AREA FOR STUDENTS TO LEARN ABOUT SOIL AMENDMENTS, FERTILIZATION, DRIP IRRIGATION, HARVESTING AND FOOD PROCESSING. IN 2024, ADDITIONAL TUNNEL GREENHOUSE PROJECTS WERE COMPLETED AND COMMUNITY EDUCATIONAL OPPORTUNITIES WERE ALSO CONDUCTED.Expenses $118,249
- OPEN-AIR CLASSROOMS: TO COMPLETE AND CONNECT THE HIGH TUNNEL GREENHOUSE GARDENING TO OTHER LEARNING PROJECTS, OPEN-AIR SPACES ARE CONSTRUCTED, COVERED ONLY BY A ROOF. THESE OPEN-AIR CLASSROOMS SERVE TO FACILITATE ON-THE-JOB TRAINING FOR STUDENTS, SPECIFICALLY FOR JOBS IN NATURAL RESOURCE MANAGEMENT AND AGRICULTURE THROUGHOUT THE REGION. LESSONS AND RELATED MATERIALS ARE PROVIDED BY OHG TO VOLUNTEERS AND STUDENTS. IN ADDITION, THESE SPACES ARE IDEAL SETTINGS FOR YOUTH CAMP LOCATIONS SERVING OTHER NATIVE AMERICAN STUDENTS, INNER-CITY STUDENTS FROM LARGER URBAN CITIES, AND STUDENTS FROM RURAL COMMUNITIES, COMING TOGETHER TO EXPERIENCE CULTURAL EXCHANGE OPPORTUNITIES AND IMMERSION IN NATIVE CULTURE AND OUR UNIQUE WAYS OF LIVING IN BALANCE WITH MOTHER EARTH.Expenses $105,110
- EXTERNAL EVALUATION: EXTERNAL EVALUATORS CONTINUE TO BE ENGAGED TO HELP GUIDE THE ESTABLISHMENT OF THE RELEVANT CURRICULUM FOR ALL AGES OF STUDENTS, PRODUCERS, WANT-TO-BE GARDNERS, LAND MANAGERS, AND OTHER CONSERVATION WORKERS. ASSESSMENTS OF PROGRESS ARE CONDUCTED AS WE CONTINUE TO DEVELOP SOLUTIONS TO THE BARRIERS CONFRONTED BY NATIVE AMERICANS AND OTHER BIPOC COMMUNITIES SEEKING ACCESS TO USDA PROGRAMS AND OPPORTUNITIES.Expenses $39,416
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
- 45-3092782
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K01)
- Assets (IRS master file)
- $42,932
- Income (IRS master file)
- $276,303
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $276,303 | $309,396 | $42,932 | IRS |
| 990 | December 2023 | $157,588 | $107,272 | $75,139 | XML |
| 990 | December 2022 | $75,406 | $70,839 | $25,323 | IRS |
| 990 | December 2021 | – | – | – | 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 45-3092782).
Questions about ON HIGHER GROUND
- What is the EIN of ON HIGHER GROUND?
- The employer identification number (EIN) of ON HIGHER GROUND is 45-3092782.
- Is ON HIGHER GROUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to ON HIGHER GROUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ON HIGHER GROUND 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 ON HIGHER GROUND 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 ON HIGHER GROUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of ON HIGHER GROUND?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $54,000 (GAIL R WHITEMAN, EXECUTIVE DIRECTOR).
- How much revenue does ON HIGHER GROUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $276,303, expenses of $309,396 and total assets of $42,932 at year end.
Other nonprofits in PRYOR
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- ARROW CREEK INTERNATIONAL MINISTRIES EIN 81-4707455 · last filed 990-PF for 2024
- MONTANA FEDERATION OF PUBLIC EMPLOYEES EIN 81-0414239 · last filed 990-N for 2024
All nonprofits in PRYOR · Montana · Food, agriculture and nutrition