Higher Ground USA Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ENHANCING QUALITY OF LIFE THROUGH THERAPEUTIC RECREATION AND EDUCATION.
- Income
- $5.2 million
- Spending
- $5.3 million
- Spent on programs
- 82%
- Reserves
- 9.3 months of spending
- Largest source of income
- donations and private grants, 89%
- Employees
- 68
- Volunteers
- 350
- Highest pay
- $172,037, chief development officer
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 82 out of 100. Higher than 59% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 9.3 months of spending.
Debt
16 of 20It owes 18% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 12 cents.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 82% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $4.4 million spent. 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. ADDITIONALLY, HIGHER GROUND USA, INC. (HG) IS CURRENTLY WORKING WITH TWO RESEARCH UNIVERSITIES CLEMSON UNIVERSITY AND UNIVERSITY OF NORTH CAROLINA-WILMINGTON TO DETERMINE THE POSITIVE IMPACT OF OUR WEEKLONG RECREATION THERAPY PROGRAMS AS IT RELATES TO THEIR MENTAL HEALTH, SELF-EFFICACY, SOCIAL CONNECTEDNESS, AND POST-TRAUMATIC GROWTH. RESULTS OF THE STUDY, WHICH CONTINUE TO BE ONGOING, WILL CONTINUE TO HELP STAFF UNDERSTAND THE IMMEDIATE AND SUSTAINED OUTCOMES OF THE PROGRAM, AS WELL AS WHAT PROGRAMMATIC ELEMENTS OF OUR PROGRAMS ARE MOST VALUABLE AND IMPACTFUL FOR LONG-TERM BENEFITS. AS PART OF THESE CONTINUED CONTRACTS, UNIVERSITY RESEARCHERS WILL HELP HG STAFF ACHIEVE THE FOLLOWING GOALS: - CONTINUE TO REVIEW A PARTICIPANT SURVEY THAT WILL PROVIDE MEANINGFUL DATA FOR PROGRAM STAFF TO EVALUATE DURING THE STUDY AND BEYOND; - EVALUATE THE SHORT AND LONG-TERM HEALTH AND PSYCHOSOCIAL OUTCOMES OF PARTICIPATION IN HG VETERAN PROGRAMS, INCLUDING SELF-DETERMINATION, RESILIENCE, AND COMMUNITY REINTEGRATION; AND - IDENTIFY AND EVALUATE THE PROGRAM ELEMENTS OF THE VETERAN PROGRAM TO MAXIMIZE THE BENEFITS TO ALL PARTICIPANTS. 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.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending April 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
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