Highpointers Foundation Inc

Nonprofit profile at a glance

EIN
205276032
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2014
Location
Evergreen, CO, USA
Phone
3035170355
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$29,696
Expenses
$26,396
Assets
$74,970
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Dave Covill (Lead Director and President)
  • Raina Rusnak (Projects Director and Vice President)

People named in this filing

  • Dave Covill (Lead Director and President)
  • Jane Bertrand (Fundraising Director and Secretary)
  • Roy Wallen (Financial Director and Treasurer)

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 Highpointers Foundation provides a forum for education about the 50 state highpoints, aids in the conservation of highpoints and their environs, maintains positive relationships with owners of highpoints on public and private property, assists in the care and maintenance of highpoints, and supports public and private efforts to maintain the integrity of and safe access to state highpoints.

What it reported doing in 2025

At Baxter State Park surrounding Katahdin in Maine, the Foundation funded two local students as Fellows of the Friends of Baxter State Park to conduct research in the Park near Katahdin. The two students spent the summer of 2025 conducting significant research to support the area surrounding the Highpoint. In addition, the Foundation funded students involved in trail work on Katahdin.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.1%; rating input score 53
  • Program expense ratio: 59.2%; rating input score 59
  • Fundraising efficiency: $10.33 raised per $1 spent on fundraising; rating input score 53; 53rd 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: Limited
  • 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: 11.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 2.84; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 20.5% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 53.1% of revenue deployed · 59.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 11 filed program accomplishments · $16K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.