2025-03-13T10:28:54-05:00 2024-04-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-05-01 820512146 HIGHER GROUND USA INC HIGH 2087269298 PO BOX 6791 KETCHUM ID 83340 ALY EAGAN CFO 2087269298 2025-03-13 1 1 ALLEN GILBERT CPA P01380103 4252506100 2025-03-10 2023 2025-03-06 01:10:19Z X COLE PETRIE PO BOX 6791 KETCHUM ID 83340 5276143 0 X WWW.HIGHERGROUNDUSA.ORG X 1999 ID ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION 13 13 63 300 0 0 5508548 5141154 74910 61793 34128 -64601 108652 -286729 5726238 4851617 0 0 0 0 2333100 2469830 4212 13333 479857 2505323 2644963 4842635 5128126 883603 -276509 5555832 5554872 253410 478132 5302422 5076740 X ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION 0 0 4331284 0 61793 SEE SCHEDULE O FOR PROGRAM ACCOMPLISHMENTS. 4331284 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 63 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA NY X X ALYSSA EAGAN 2087269298 PO BOX 6791 KETCHUM ID 83340 JEFF RUST CHAIR 5.00 X X 0 0 0 BARRY BEVERS 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 AMANDA O'GRADY DIRECTOR 1.00 X 0 0 0 ERIN PFAEFFLE DIRECTOR 1.00 X 0 0 0 THOMAS MISTELE DIRECTOR 3.00 X 0 0 0 KATHERINE DOBBIE EXECUTIVE DIRECTOR 40.00 X 125403 0 8397 ALYSSA EAGAN FINANCE DIRECTOR 40.00 X 121346 0 8306 ERIN RHEINSCHILD DIRECTOR OF PHILANTHROPY 40.00 X 120020 0 13466 BRIAN VON HERBULIS DIRECTOR OF OPERATIONS 40.00 X 119250 0 10171 486019 0 40340 4 0 0 0 0 1302051 729168 3109935 730127 5141154 ADAPTIVE SKI LESSONS 900099 54395 54395 SUMMER RECREATION 900099 7398 7398 61793 9446 9446 74047 -74047 -74047 -74047 63750 1302051 350479 -286729 -286729 4851617 61793 0 -351330 292257 117042 151806 23409 1820268 1515308 83306 221654 38986 31402 2205 5379 157231 117953 17668 21610 161088 127066 15946 18076 52902 47083 1587 4232 24238 24238 13333 13333 221544 219115 1022 1407 51863 44740 700 6423 76714 66792 2087 7835 52224 36162 7807 8255 207267 206176 214 877 79479 46207 2400 30872 3 3 89699 79832 2691 7176 27934 26243 461 1230 OTHER PROGRAM EXPENSES 1584848 1580844 364 3640 FUNDRAISING EXPENSES 130369 26489 892 102988 PROF. DEVELOPMENT 39588 37213 1289 1086 DUES & SUBSCRIPTIONS 6291 5617 299 375 5128126 4331284 316985 479857 450466 305517 1093497 230393 658488 678616 304676 125244 61381 1094846 519536 657396 575310 2570741 3223561 0 175418 5555832 5554872 253410 297420 0 180712 253410 478132 X 5302422 4861984 214756 5302422 5076740 5555832 5554872 -276509 124617 -73790 0 X X 0 1 X 1 0 X 2928932 3959839 4275632 5508548 5141154 21814105 2928932 3959839 4275632 5508548 5141154 21814105 3000004 18814101 53504 31362 14162 10078 9446 118552 375064 63750 438814 22371471 184363 0.84100 0.84440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 428119 133305 294814 620619 386231 234388 46108 46108 575310 LEASE LIABILITY 180712 180712 X 5526198 124617 647993 -98029 674581 4851617 0 4851617 5678090 647993 647993 5030097 98029 98029 5128126 PART V, LINE 4: THE BOARD DESIGNATED A QUASI-ENDOWMENT TO ENSURE HG CAN CONTINUE TO MEET THE PURPOSE OF THE ORGANIZATION TO ENRICH THE LIVES OF PEOPLE WITH DISABILITIES THROUGH SPORTS AND RECREATION. 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: SPECIAL EVENT EXPENSES INCLUDED IN REVENUE ON AUDIT -98,029. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED IN REVENUE ON AUDIT 98,029. HERO'S JOURNEY 1055460 1014210 41250 23516 33250 159114 GOLF INVITATIONAL 129950 107450 22500 14531 31274 21506 2 180391 180391 7062 13911 46315 1365801 1302051 63750 30578 61692 31274 226935 350479 -286729 X 2 6500 DONOR VALUED X 26609 FAIR MARKET VALUE X 22 15435 FAIR MARKET VALUE X EVENT TICKETS 29 681583 FAIR MARKET VALUE 0 0 0 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. 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 PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE TOP FINANCIAL AND MANAGEMENT OFFICERS AND WAS PROVIDED TO THE BOARD MEMBERS FOR REVIEW. 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 COMMITTEE 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. THE MOST RECENT REVIEW OCCURRED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNNING 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.