Highland Community Builders Inc
Highland Community Builders Inc. faces recurring deficits and negative net assets despite consistent operations.
EIN: 203583045 · Elkins, WV · NTEE: J20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $177K |
| Total Expenses | $319K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $177,076 |
| Net Assets | $-271,510 |
| Transparency Score | 60/100 |
Is Highland Community Builders Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Highland Community Builders Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Highland Community Builders Inc
Highland Community Builders Inc (EIN: 203583045) is a nonprofit organization based in Elkins, WV, classified under NTEE code J20. The organization reported total revenue of $177K and total assets of $346K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Highland Community Builders Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Highland Community Builders Inc is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $269K |
| Total Expenses | $319K |
| Surplus / Deficit | $-50,572 |
| Total Assets | $561K |
| Total Liabilities | $833K |
| Net Assets | $-271,510 |
| Operating Margin | -18.8% |
| Debt-to-Asset Ratio | 148.4% |
| Months of Reserves | 21.1 months |
Financial Health Grade: C
In 2023, Highland Community Builders Inc reported a deficit of $51K with expenses exceeding revenue, holds 21.1 months of operating reserves (strong position), has a debt-to-asset ratio of 148.4% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Highland Community Builders Inc's revenue has grown at a compound annual growth rate (CAGR) of 0.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -6.9% | +3.2% | -15.0% |
| 2022 | -28.9% | -31.9% | +7.9% |
| 2021 | +53.9% | +78.6% | -23.7% |
| 2020 | +15.0% | +9.2% | -1.3% |
| 2019 | -6.2% | -6.4% | +3.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Highland Community Builders Inc with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Highland Community Builders Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $51K, with expenses exceeding revenue.
- Debt-to-asset ratio: 148.4%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no compensation was paid to officers, which is highly favorable for an organization of its size ($177,076 latest revenue) and suggests a volunteer-driven leadership model or compensation covered by other means not reported as officer pay.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Highland Community Builders Inc's IRS 990 filings:
- Recurring operational deficits (e.g., $50,572 deficit in 202312)
- Consistent negative net assets (liabilities exceeding assets, e.g., $832,968 liabilities vs. $561,458 assets in 202312)
- Declining assets in recent periods (from $803,013 in 202012 to $561,458 in 202312)
Strengths
The following positive indicators were identified for Highland Community Builders Inc:
- Zero reported officer compensation across all filings, indicating efficient use of funds in this area.
- Long operational history with 13 filings, suggesting established community presence.
- Consistent revenue generation over many years, albeit often outpaced by expenses.
Frequently Asked Questions about Highland Community Builders Inc
Is Highland Community Builders Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Highland Community Builders Inc (EIN: 203583045) some concerns. Mission Score: 60/100. 3 red flags identified, 3 strengths noted.
How does Highland Community Builders Inc spend its money?
Highland Community Builders Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Highland Community Builders Inc tax-deductible?
Highland Community Builders Inc is registered as a tax-exempt nonprofit (EIN: 203583045). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Highland Community Builders Inc CEO make?
Highland Community Builders Inc's highest-compensated officer earns $177,076 annually. The organization reported $177K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Highland Community Builders Inc's spending goes to programs?
Highland Community Builders Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Highland Community Builders Inc compare to similar nonprofits?
With a transparency score of 60/100 (Good), Highland Community Builders Inc is above average for NTEE category J20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Highland Community Builders Inc located?
Highland Community Builders Inc is headquartered in Elkins, West Virginia and files with the IRS under EIN 203583045. It is classified under NTEE code J20.
How many years of IRS 990 filings does Highland Community Builders Inc have?
Highland Community Builders Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $177K in total revenue.
Is Highland Community Builders Inc. a good charity?
While the organization has a long operational history and reports no officer compensation, its recurring financial deficits and negative net assets raise concerns about its long-term sustainability and financial health. Donors should investigate the source of funding for these deficits.
What is the trend in Highland Community Builders Inc.'s financial performance?
The organization has consistently reported expenses exceeding revenues in recent years (e.g., $319,284 expenses vs. $268,712 revenue in 202312), leading to operational deficits. Assets have also been consistently lower than liabilities.
How does Highland Community Builders Inc. manage its liabilities?
Highland Community Builders Inc. has consistently reported liabilities significantly exceeding its assets, for example, $832,968 in liabilities against $561,458 in assets in 202312. This indicates a reliance on debt or restricted funds that may impact financial flexibility.
Filing History
IRS 990 filing history for Highland Community Builders Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Highland Community Builders Inc's revenue has grown by 12%, moving from $240K to $269K. Total assets increased by 25.7% over the same period, from $446K to $561K. Total functional expenses rose by 271.3%, from $86K to $319K. In its most recent filing year (2023), Highland Community Builders Inc reported a deficit of $51K, with expenses exceeding revenue. The organization holds $833K in liabilities against $561K in assets (debt-to-asset ratio: 148.4%), resulting in net assets of $-271,510.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $269K | $319K | $561K | $833K | — | — |
| 2022 | $289K | $309K | $661K | $881K | — | View 990 |
| 2021 | $406K | $454K | $612K | $776K | — | View 990 |
| 2020 | $264K | $254K | $803K | $919K | — | View 990 |
| 2019 | $229K | $233K | $814K | $939K | — | View 990 |
| 2018 | $245K | $249K | $786K | $908K | — | View 990 |
| 2017 | $196K | $203K | $777K | $895K | — | View 990 |
| 2016 | $149K | $165K | $725K | $836K | — | View 990 |
| 2015 | $132K | $199K | $969K | $1.1M | — | View 990 |
| 2014 | $49K | $70K | $838K | $866K | — | View 990 |
| 2013 | $35K | $59K | $862K | $871K | — | View 990 |
| 2012 | $71K | $132K | $1.2M | $1.2M | — | View 990 |
| 2011 | $240K | $86K | $446K | $383K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $269K, expenses of $319K, and assets of $561K (revenue -6.9% year-over-year).
- 2022: Revenue of $289K, expenses of $309K, and assets of $661K (revenue -28.9% year-over-year).
- 2021: Revenue of $406K, expenses of $454K, and assets of $612K (revenue +53.9% year-over-year).
- 2020: Revenue of $264K, expenses of $254K, and assets of $803K (revenue +15.0% year-over-year).
- 2019: Revenue of $229K, expenses of $233K, and assets of $814K (revenue -6.2% year-over-year).
- 2018: Revenue of $245K, expenses of $249K, and assets of $786K (revenue +25.0% year-over-year).
- 2017: Revenue of $196K, expenses of $203K, and assets of $777K (revenue +31.1% year-over-year).
- 2016: Revenue of $149K, expenses of $165K, and assets of $725K (revenue +12.7% year-over-year).
- 2015: Revenue of $132K, expenses of $199K, and assets of $969K (revenue +168.9% year-over-year).
- 2014: Revenue of $49K, expenses of $70K, and assets of $838K (revenue +42.1% year-over-year).
- 2013: Revenue of $35K, expenses of $59K, and assets of $862K (revenue -51.2% year-over-year).
- 2012: Revenue of $71K, expenses of $132K, and assets of $1.2M (revenue -70.4% year-over-year).
- 2011: Revenue of $240K, expenses of $86K, and assets of $446K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Highland Community Builders Inc:
Data Sources and Methodology
This transparency report for Highland Community Builders Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.