Highfields Inc
Nonprofit profile at a glance
- EIN
- 386099698
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Onondaga, MI, USA
- Phone
- 5176282287
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $8,951,089
- Expenses
- $8,270,671
- Assets
- $5,089,956
- Liabilities
- $3,192,990
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
33 people listed
Executive titles in this filing
- BRIAN PHILSON (PRESIDENT/CEO)
- TIMOTHY MONROE (VICE PRESIDENT)
Highest reported compensation
- BRIAN PHILSON (PRESIDENT/CEO): $140,610 total reported compensation
- EDWARD ST JOHN (DIRECTOR OF FINANCE): $107,543 total reported compensation
- TIMOTHY MONROE (VICE PRESIDENT): $106,313 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide opportunities to children, youths, families and other individuals to be more responsible for their own lives and to strengthen their relationships with others.
What it reported doing in 2024
The ingham academy is an alternative school for court involved youth who are on probation through the 30th judicial court. The program is done in partnership with the court, the isd and highfields. Highfields provides behavioral support and intervention for the youth taking part in the program. During the fiscal year, highfields continued to integrate a support zone into the program to provide a safe place for youth who were struggling in the classroom setting to better get the help needed to return to the classroom in a shorter time frame. Additional treatment groups, behavior plans and mindfulness activities were integrated as a part of this.horizon also takes place in the ingham county family center. Highfields provides this service under a contract with the 30th judicial court. The program is offered weekdays throughout the year: m-w-f is for up to 20 high risk youth; t-th is for moderate risk. Highfields provides the staffing for the program, including all direct services and treatment. During the fy, highfields continued to use the evidence-based program moral recognition as its model for cognitive behavioral groups provided for participating youth.
Operating model
- Revenue model
- Earned-program. 64% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 42
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.6%; rating input score 76
- Program expense ratio: 80.7%; rating input score 81
- Fundraising efficiency: $28.57 raised per $1 spent on fundraising; rating input score 68; 68th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.6%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.63; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: -0.3% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 75.6% of revenue deployed · 80.7% of spending went to programs
- Governance: 30 of 30 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $6.7M in reported program spending
- Leadership: top reported pay $141K · 33 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- Review — Sustainability: Operating margin scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.