The Highland Center

Nonprofit profile at a glance

EIN
541882137
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Monterey, VA, USA
Phone
5404681922
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$216,200
Expenses
$329,901
Assets
$2,705,835
Liabilities
$138,144

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Joanne Martin (Executive Director starting Dec 2025)
  • Jaden Cox (Executive Director)

Highest reported compensation

  • Jaden Cox (Executive Director): $22,500 total reported compensation
  • Robert Ellis (Interim Exec. Director): $11,359 total reported compensation
  • Joanne Martin (Executive Director starting Dec 2025): $1,154 total reported compensation

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

Overview

Mission

Catalyst for economic and cultural development through community/economic development & business incubation; local foods and agriculture and youth development

What it reported doing in 2025

Community Enrichment: Hosted the performing arts concerts for the Arts Council and Community Orchestra in our auditorium, THC also organized two Fall square dances that were widely received. THC ran 3 local artisan markets during county-wide festivals. THC also hosted and managed 2 large community life events, a wedding and a birthday party attended by over 100 people for 2 eldertly sisters, as well as smaller events for over 100 people. THC offered semi-weekly entertainment on Friday nights at the Farmers Market during the summer season and managed a small art gallery for 12 local artists to showcase their works. THC also offered a monthly continuing education series (11 Tuesday Talks) and hosted 3 excercise classes for seniors.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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 a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 100
  • Accountability: 86
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 58.6%; rating input score 59
  • Fundraising efficiency: $6.35 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -52.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 8.2; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 58.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $193K in reported program spending
  • Leadership: top reported pay $22K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.