Higher Things Inc

Nonprofit profile at a glance

EIN
392011837
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Lisbon, IA, USA
Phone
8884826630
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,628,884
Expenses
$1,389,553
Assets
$1,203,196
Liabilities
$422,225

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JEFFREY WARE (VICE PRESIDENT)
  • RANDY STURZENBECHER (PRESIDENT)
  • CRYSTEN SANCHEZ (EXECUTIVE DIRECTOR OF OPERATIONS)
  • PATRICK STURDIVANT (EXECUTIVE DIRECTOR OF RELATIONS)

Highest reported compensation

  • REV HARRISON GOODMAN (DIR. OF MISSION AND THEOLOGY): $104,108 total reported compensation
  • CRYSTEN SANCHEZ (EXECUTIVE DIRECTOR OF OPERATIONS): $89,550 total reported compensation
  • PATRICK STURDIVANT (EXECUTIVE DIRECTOR OF RELATIONS): $87,851 total reported compensation

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

Overview

Mission

The mission of higher things is to make the gifts of christ jesus known to youth and young adults

What it reported doing in 2025

We held three conferences for youth serving 1,774 youth, pastors, and adult leaders. The conferences promote a christian identity for the youth and provide a place where they can more deeply understand their christian faith. Conferences include daily worship, catechesis classes, breakout sessions and entertainment. Smaller retreats are held throughout the year with similar objectives but on a much smaller, regional scale.

Operating model

Revenue model
Earned-program. 70% 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 32
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 71.1%; rating input score 71
  • Fundraising efficiency: $2.56 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 14.3%; rating input score 14; 12th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.7%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 21.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 12.1% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 71.1% of spending went to programs
  • Governance: 1 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $988K in reported program spending
  • Leadership: top reported pay $104K · 13 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 14/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.