2026-05-11T13:47:50-07:00 2025-06-30 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2024-07-01 261566023 HIGHTS Inc HIGH 8283390100 PO Box 865 Cullowhee NC 28723 Paul Heckert Chief Financial Officer 8283390100 2026-05-11 true true Todd Oldenburg P02281691 8282360206 2026-05-11 2024 2025-03-06 01:10:19Z Paul Heckert PO Box 865 Cullowhee NC 28723 4440191 false X HIGHTS.org X 2007 NC 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. 8 8 52 14 0 0 2589537 2860707 948878 1502391 41621 56145 12342 16038 3592378 4435281 8700 6600 0 1851346 1939795 0 76350 1057582 1382826 2917628 3329221 674750 1106060 1986207 3084949 16398 9080 1969809 3075869 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. false false 3005061 6600 1502391 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. 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. 3005061 true true false false false false false false false false true false false false false true true false false false false false false false true false false false true false false false false false false false true false false false false false false false false false false true 5 0 52 true false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false NC X Paul Heckert 8283990100 139 Allen St Sylva NC 28779 Marcus Metcalf Executive Director 40.00 X 77271 0 11078 Paul Heckert Financial Officer 40.00 X 80423 0 9539 Frederick Buskey Chair 2.00 X X 0 0 0 Dr Jennifer Hinton Secretary 2.00 X X 600 0 0 Ellen Miller Treasurer 3.00 X X 0 0 0 Matthew Blackburn Member 1.00 X 0 0 0 Caitlin Torrence Member 0.50 X 0 0 0 Brent McCoy Member 0.25 X 0 0 0 Dr Tracie Metz Member 0.25 X 0 0 0 Stacy Adams Member 0.25 X 0 0 0 158294 0 20617 false false false 20613 1573772 1266322 2860707 HOP Program Revenue 611710 1279595 0 0 Insurance Reimbursement 611710 217946 0 0 Training Sessions 611710 4850 0 0 1502391 56145 0 56145 1800 1800 1800 1800 5425 20613 4910 515 0 515 Other Income 900099 13723 0 0 13723 13723 4435281 1502391 0 72183 6600 6600 171875 41421 92147 38307 102648 91398 8182 3068 1338121 1299795 27249 11077 22851 20287 1801 763 174705 155142 13798 5765 129595 115120 10251 4224 17860 0 17860 0 91785 83817 7968 0 28038 12955 14515 568 35061 22546 10007 2508 45911 29593 12089 4229 49134 42575 5870 689 103041 87585 10304 5152 54736 47643 7093 0 Participant Expenses 390783 390783 0 0 Food and Provisions 359576 359576 0 0 On-the-Job Training 124170 124170 0 0 Other Program Expenses 22285 22285 0 0 60446 51770 8676 0 3329221 3005061 247810 76350 169017 295720 1372287 1878763 1246971 336505 444903 910466 1986207 3084949 16398 9080 16398 9080 X 1346023 2387900 623786 687969 1969809 3075869 1986207 3084949 1106060 X X false true X true false X 0 0 484736 1541538 2498762 2589537 2860707 9975280 203258 948878 1502391 2654527 5425 5425 0 80010 80010 80010 80010 196050 516090 564746 1621548 2782030 3618425 4564573 13151322 0 120500 249001 440731 340730 1150962 585599 1362278 1947877 0 120500 249001 1026330 1703008 3098839 10052483 113 38619 57945 96677 113 38619 57945 96677 0 0 10992 12342 13723 37057 13285056 0.75670 0.83850 0.00730 0.00390 X Pt III Ln 12 Other Income Part III, Line 12 Description: Other Income 2020: 0. 2021: 0. 2022: 10992. 2023: 12342. 2024: 13723. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 70000 70000 628356 35663 592693 548615 300842 247773 910466 X 4636241 196050 4910 200960 4435281 4435281 3530181 196050 4910 200960 3329221 3329221 Pt X, Line 2 HIGHTS is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to an organizations tax-exempt purpose may be subject to taxation as unrelated business income. HIGHTS had no income from unrelated business activities in fiscal year 2024-2025 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). HIGHTS believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Pt XI, Line 2d Direct fundraising event expenses Pt XII, Line 2d Direct fundraising event expenses Castle LadyHawk Fundraiser 26038 20613 5425 2993 552 323 1042 26038 20613 5425 2993 552 323 1042 4910 515 true Education Awards 34 6600 Greta Metcalf Wife of ED 82077 Employee Wage false Elijah Metcalf Son of ED 20196 Employee Wage false Pt VI, Line 11b The 990 is prepared by a CPA firm, reviewed by management, and presented to the board for review, proposed changes and final approval before filing. Pt VI, Line 15a In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors set the executive directors salary after a check of comparable salary information for similar organizations with similar budgets. Pt VI, Line 19 Form 990 and governing documents are made available upon request. Pt XII, Line 1 The records of HIGHTS are maintained on the modified- cash basis of accounting and the accompanying statements have been prepared on that basis. Modifications to the cash-basis method include capitalization and depreciation of property and equipment, accrual of credit card, payroll tax expense, and loan activity if present. All other transactions are recognized as either cash basis revenues or expenses. Pt VI, Line 12c Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue. Other Pages 7-8, part VII: During calendar year 2024, Board member Dr. Jennifer Hinton received $600 for her Clinical Supervision services. She was not compensated for her role on the Board.