The Foundation for the Higher Good

Nonprofit profile at a glance

EIN
743104767
IRS 990 coverage
2015–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2018, Form 990-N 2013
Location
Columbia, MO, USA
Phone
5737777770
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$1,120,978
Expenses
$1,022,426
Assets
$1,803,032
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CHARLES WORSTELL (PRESIDENT)

People named in this filing

  • RAY BATT (DIRECTOR)
  • SARAH KOHNLE (DIRECTOR)
  • RONALD SMITH (VICE PRESIDE)

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 Foundation for the Higher Good’s mission is to improve the lives of those in need. We believe everyone has the right to basic necessities like food, housing, and education. The Foundation for the Higher Good is powered by generous volunteers who donate their time and skills at our Columbia, Missouri headquarters and abroad. They innovate construction material design, build homes, feed families, foster communities, and provide medical aid to Central American families. We couldn’t provide the resources we do without them, and The Foundation for the Higher Good is made better thanks to their devotion to our mission. Learn more about what The Foundation for the Higher Good and our volunteers are accomplishing in Guatemala and around the world. The Foundation for the Higher Good is building homes, feeding communities, & educating women & children in Guatemala & beyo.

What it reported doing in 2025

The guatemala service project is a program service with many aspects of service. Our organization has built and remodeled homes, a medical clinic, schools, and churches. We serve the communities by volunteering in the clinic and schools. Food and manpower were provided for the feeding programs to the poor communities. Assistance to the people in need was provided in the form of job opportunites, education assistance, and equipment. Our literacy outreach program and the humanitarian aid, from chicken coups to computers, has impacted the lives of the mayan communities for generations to come.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 77
  • Accountability: 64
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.8%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 37.8% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 93% of revenue deployed · 96.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $988K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2015 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Sustainability: Operating margin scored 54/100.