Higher Calling Foundation Inc

Nonprofit profile at a glance

EIN
582103318
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Decatur, GA, USA
Phone
4042882494
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Official website

Reported finances

Revenue
$568,277
Expenses
$669,439
Assets
$399,685
Liabilities
$325,299

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • ELIZABETH B IZARD (BOARD CHAIR)
  • BISHOP H V CASTILLA (MEMBER)
  • DR KIRISTOPER SMITH (CFO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to establish a network of resources that provides practical tools that will empower others to live victoriously

What it reported doing in 2025

In 2025 the organization continued providing early childhood and youth educational servcies for children through Pre-K as well as after school youth programs for children up to age twelve. The Academy remained committed to providing a nurturing, faith-centered, and academically supportive environment for children and families. A summer enrichment program was help and food distribution was held to provide food assistance and hunger relief services.In 2025 the food distribution statistics resulted in 2,958 families served, 7,518 individuals services, 3,619 children served, 1,909 seniors served. And a total of 201,744 pounds of food distributed.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 85
  • Accountability: 88
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 72.8%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 26.6% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 72.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $484K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.