On Higher Ground

Nonprofit profile at a glance

EIN
453092782
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Pryor, MT, USA
Phone
4067947185
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$276,303
Expenses
$309,396
Assets
$42,932
Liabilities
$886

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • GAIL R WHITEMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GAIL R WHITEMAN (EXECUTIVE DIRECTOR): $54,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

On higher ground (ohg) was formed to provide on-the-job training for students interested and concerned about our managing our natural resources. Ohg also works to build capacity in native american communities through partnerships designed to develop diverse agricultural programs.

What it reported doing in 2024

Open-air classrooms: to complete and connect the high tunnel greenhouse gardening to other learning projects, open-air spaces are constructed, covered only by a roof. These open-air classrooms serve to facilitate on-the-job training for students, specifically for jobs in natural resource management and agriculture throughout the region. Lessons and related materials are provided by ohg to volunteers and students. In addition, these spaces are ideal settings for youth camp locations serving other native american students, inner-city students from larger urban cities, and students from rural communities, coming together to experience cultural exchange opportunities and immersion in native culture and our unique ways of living in balance with mother earth.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: -12%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 71.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 59.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 84.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $263K in reported program spending
  • Leadership: top reported pay $54K · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.