FURP.ORG / PUBLIC DATA EXPLORER

BOSTONS HIGHER GROUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOSTONS HIGHER GROUND (EIN 27-3660369)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-14
IRS object ID
202533189349303173
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T09:12:38-06:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042571780PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AAFCPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 WASHINGTON STREETAddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273660369EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOSTON'S HIGHER GROUND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBOSTBusinessNameControlTxt
Phone6176528014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRANDY BROOKSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6176528014PhoneNum
Signature2025-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCAITLIN LIMOGES CPAPreparerPersonNm
PTINP01633588PTIN
Phone5083669100PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRANDY BROOKSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,561,830GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HIGHERGROUNDBOSTON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO CONNECT CHILDREN, YOUTH, AND FAMILIES IN BOSTON'S UNDERSERVED COMMUNITIES TO EXISTING SOLUTIONS AND SERVICES THAT CONTINUE TO IMPROVE, AVOID DUPLICATION, AND EMPOWER AND TRANSFORM LIVES FROM CRADLE TO CAREER BY ENGAGING COMMUNITY-BASED ORGANIZATIONS AND KEY STAKEHOLDERS IN AN EFFECTIVE AND EFFICIENT SERVICE DELIVERY MODEL.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,230,512PYContributionsGrantsAmt
CY Contributions Grants$1,284,879CYContributionsGrantsAmt
PY Program Service Revenue$175,313PYProgramServiceRevenueAmt
CY Program Service Revenue$276,936CYProgramServiceRevenueAmt
PY Investment Income$14PYInvestmentIncomeAmt
CY Investment Income$15CYInvestmentIncomeAmt
PY Other Revenue$37,579PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,443,418PYTotalRevenueAmt
CY Total Revenue$1,561,830CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,029,950PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$969,779CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$55,529CYTotalFundraisingExpenseAmt
PY Other Expenses$822,615PYOtherExpensesAmt
CY Other Expenses$674,419CYOtherExpensesAmt
PY Total Expenses$1,852,565PYTotalExpensesAmt
CY Total Expenses$1,644,198CYTotalExpensesAmt
PY Revenues Less Expenses$590,853PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$82,368CYRevenuesLessExpensesAmt
Total Assets BOY$1,905,753TotalAssetsBOYAmt
Total Assets EOY$1,723,205TotalAssetsEOYAmt
Total Liabilities BOY$333,280TotalLiabilitiesBOYAmt
Total Liabilities EOY$233,100TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,572,473NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,490,105NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO CONNECT CHILDREN, YOUTH, AND FAMILIES IN BOSTON'S UNDERSERVED COMMUNITIES TO EXISTING SOLUTIONS AND SERVICES THAT CONTINUE TO IMPROVE, AVOID DUPLICATION, AND EMPOWER AND TRANSFORM LIVES FROM CRADLE TO CAREER BY ENGAGING COMMUNITY-BASED ORGANIZATIONS AND KEY STAKEHOLDERS IN AN EFFECTIVE AND EFFICIENT SERVICE DELIVERY MODEL.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$844,300ExpenseAmt
Revenue$276,936RevenueAmt
DescEDUCATION, SUPPORT FOR LOCAL SCHOOLS: IN FISCAL YEAR 2025, BOSTON'S HIGHER GROUND (HIGHER GROUND) CONTINUED WITH ITS AGREEMENT WITH BOSTON PUBLIC SCHOOLS AND TO COORDINATE THE 14-MEMBER SURROUND CARE COALITION AND SUPPORTED CHILDREN AND FAMILIES SERVED BY TWO LOCAL SCHOOLS, DAVID A. ELLIS K-5, AND HIGGINSON LEWIS INCLUSION, AND THE NEARBY CRISPUS ATTUCKS CHILDREN'S CENER (CACC). COALITION MEMBERS INCLUDED THE BOSTON CHILDREN'S CHORUS, BOSTON PARTNERS IN EDUCATION, CATHLEEN STONE ISLAND OUTWARD BOUND SCHOOL (FORMERLY THOMPSON ISLAND OUTWARD BOUND EDUCATION CENTER), CENTER FOR TEEN EMPOWERMENT, DOCWAYNE, FAMILIES FIRST PARENTING PROGRAMS, FILM MAKERS COLLABORATIVE, JFYNETWORKS, KEYSTEPS, MASS. ADVOCATES FOR CHILDREN, ONEBEAD, PROGRAM FOR EDUCATION & RESILIENCE (PEAR), UNION CAPITAL BOSTON. IN ADDITION, HIGHER GROUND PLACED SOCIAL WORK GRADUATE STUDENTS FROM LOCAL UNIVERSITIES TO SUPPORT STUDENTS AND FAMILIES. WE LAUNCHED THE FIRST YEAR OF IMPLEMENTATION OF THE SURROUND CARE COALITION WORK SUPPORTED BY THE SECOND 3-YEAR $1 MILLION GRANT FROM BOSTON CHILDREN'S HOSPITAL. HIGHER GROUND, WITH SUPPORT OF LOCAL SCHOOL LEADERS AND SURROUND CARE COALITION PARTNERS, SECURED FUNDS FROM BPS AND BOSTON AFTER SCHOOL AND BEYOND (BASB) AND IMPLEMENTED ITS FIFTH SUMMER LEARNING ACADEMY (SLA) AGAIN IN-PERSON AND HOSTED AT THE HIGGINSON LEWIS SCHOOL SCHOOL AND CONTINUED ITS IN-PERSON AFTER SCHOOL PROGRAMS HOSTED AT THE DAVID A. ELLIS SCHOOL. TOGETHER THE SUMMER LEARNING ACADEMY AND AFTER SCHOOL PROGRAM SERVE AS EXTENDED DAY AND EXTENDED YEAR LEARNING OPPORTUNITIES FOR STUDENTS WHO ARE IN MOST NEED OF SUCH SUPPORT. WE CONTINUED TO PRIORITIZE STUDENTS WHO ARE HOMELESS OR WERE RECENTLY HOUSED.IN FY 2025, HIGHER GROUND CONTINUED ITS MENTORING PROGRAM THAT PROVIDED EMPLOYMENT OPPORTUNITIES TO YOUTH AND YOUNG ADULTS WHO IN TURN SUPPORTED YOUNGER STUDENTS TO SUCCEED IN THEIR ACADEMIC ENDEAVORS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$352,850ExpenseAmt
DescFAMILY-LED STABILITY INITIATIVE: IN FISCAL YEAR 2025, HIGHER GROUND CONTINUED TO PLAY A LEAD ROLE IN THE FAMILY-LED STABILITY INITIATIVE (FLSI) TO ADDRESS STUDENT HOMELESSNESS IN BOSTON SCHOOLS. HIGHER GROUND COORDINATED THE PROGRAM WITH AN AGREEMENT WITH BOSTON PUBLIC SCHOOLS (BPS) ON BEHALF OF FOUR NON-PROFIT ORGANIZATIONS AND IN COLLABORATIONS WITH THE BOSTON HOUSING AUTHORITY (BHA) AND THE MAYOR'S OFFICE OF HOUSING (MOH) SUPPORTING FAMILIES SERVED BY 16 SCHOOLS IN BOSTON'S ROXBURY, DORCHESTER AND MATTAPAN NEIGHBORHOODS. THE NONPROFIT PARTNERS IN ADDITION TO HIGHER GROUND ARE DUDLEY STREET NEIGHBORHOOD INITIATIVE (DSNI), PROJECT HOPE, AND NEW LEASE FOR HOMELESS FAMILIES. THE 16 PARTNER SCHOOLS INCLUDE THE BOSTON DAY AND EVENING ACADEMY, DAVID A. ELLIS, DUDLEY STREET NEIGHBORHOOD CHARTER SCHOOL, DEARBORN STEM ACADEMY, ELLISON PARKS EARLY EDUCATION CENTER, HAYNES EARLY EDUCATION CENTER, HENRY L. HIGGINSON INCLUSION, HIGGINSON LEWIS INCLUSION, MADISON PARK TECHNICAL VOCATIONAL HIGH SCHOOL, O'BRYANT SCHOOL OF SCIENCE AND MATH, ORCHARD GARDENS, RAFAEL HERNANDEZ, WILLIAM MONROE TROTTER, BOSTON INTERNATIONAL NEWCOMER ACADEMY, LILLA FREDRICK PILOT SCHOOL, AND FENWAY HIGH SCHOOL. DURING FISCAL 2025, WE CONTINUED DISCUSSIONS WITH NETWORKS OF ORGANIZATIONS IN BOSTON AND GATEWAY COMMUNITIES IN EASTERN MASSACHUSETTS THAT HAD EXPRESSED INTEREST IN LAUNCHING THEIR OWN INITIATIVES TO ADDRESS STUDENT HOMELESSNESS IN THEIR COMMUNITIES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$25,614ExpenseAmt
DescOTHER PROGRAMS: WHILE MAINTAINING FOCUS ON ITS PRIMARY EFFORTS TO IMPROVE EDUCATIONAL OUTCOMES FOR CHILDREN AND FAMILIES IN ITS COMMUNITY, HIGHER GROUND ENGAGED IN ACTIVITIES COMPLEMENTARY ITS EDUCATIONAL PROGRAMS. THESE INCLUDED COLLABORATING WITH NAAACP BOSTON, THE COMMONWEALTH SEMINAR, AND ADL NEW ENGLAND IN HOSTING QUARTERLY COMMUNITY CROSSOVER DIALOGUES THAT ENGAGED COMMUNITY LEADERS AND ACTIVISTS IN A LEARNING JOURNEY ABOUT THE EXPERIENCES OF GREATER BOSTON'S DIVERSE POPULATIONS, RESPONDING TO REQUESTS FROM COMMUNITY RESIDENTS TO SUPPORT THEM IN ADDRESSING CONCERNS IN THEIR HOUSING DEVELOPMENT, AND PARTICIPATING IN CITYWIDE AND REGIONAL CONVENINGS ON EDUCATION, HOUSING AND HOMELESSNESS, AND GENERAL PUBLIC POLICY DISCUSSIONS IMPACTING OUR COMMUNITY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,222,764TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRANDY BROOKSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6176528014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1Txt
CityROXBURYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHARLIE TITUS
CHAIR2.50Yes (X)Yes (X)$0$0$0
WAYNE YSAGUIRRE
VICE CHAIR2.50Yes (X)Yes (X)$0$0$0
CLARA ARROYO
TREASURER2.50Yes (X)Yes (X)$0$0$0
JEFFREY EDWARDS
CLERK2.50Yes (X)Yes (X)$0$0$0
MATTHEW CAMMACK
CHAIR, GOVERANCE COMMITTEE (UNTIL 11/24)2.50Yes (X)Yes (X)$0$0$0
ERICKA FLORENCE
COMMITTEE CHAIR2.50Yes (X)$0$0$0
JOSE LOPEZ
COMMITTEE CHAIR2.50Yes (X)$0$0$0
RON BELL
DIRECTOR0.50Yes (X)$0$0$0
RICHARD CHANG
DIRECTOR1.00Yes (X)$0$0$0
SYLVIA CROSS
DIRECTOR0.50Yes (X)$0$0$0
DARIEN JOHNSON
DIRECTOR (UNTIL 1/2025)0.50Yes (X)$0$0$0
CAROL MIRANDA
DIRECTOR (UNTIL 1/2025)0.50Yes (X)$0$0$0
JASON PERRY
COMMITTEE CHAIR0.50Yes (X)$0$0$0
RENEE SIMMONS
DIRECTOR (UNTIL 4/2025)0.50Yes (X)$0$0$0
COLIN ROSE
DIRECTOR0.50Yes (X)$0$0$0
LASHAUNDA WATSON
DIRECTOR0.50Yes (X)$0$0$0
JANET BARRY
DIRECTOR0.50Yes (X)$0$0$0
EARL J EDWARDS
DIRECTOR0.50Yes (X)$0$0$0
BRANDY BROOKS
EXECUTIVE DIRECTOR40.00Yes (X)$167,966$0$702
FieldValueIRS element (for citing)
Total Reportable Comp From Org$167,966TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$702TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$9,999GovernmentGrantsAmt
All Other Contributions$1,274,880AllOtherContributionsAmt
Total Contributions$1,284,879TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACT SERVICES541611$229,448$229,448
LICENSE FEES541611$47,488$47,488
FieldValueIRS element (for citing)
Total Program Service Revenue$276,936TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15TotalRevenueColumnAmt
Exclusion$15ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,561,830TotalRevenueColumnAmt
Related Or Exempt Func Income$276,936RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$168,676TotalAmt
Program Services$120,702ProgramServicesAmt
Management And General$27,871ManagementAndGeneralAmt
Fundraising$20,103FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$665,126TotalAmt
Program Services$508,327ProgramServicesAmt
Management And General$134,354ManagementAndGeneralAmt
Fundraising$22,445FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$54,597TotalAmt
Program Services$30,701ProgramServicesAmt
Management And General$21,692ManagementAndGeneralAmt
Fundraising$2,204FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$81,380TotalAmt
Program Services$45,920ProgramServicesAmt
Management And General$32,093ManagementAndGeneralAmt
Fundraising$3,367FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$74,531TotalAmt
Program Services$74,531ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$405,759TotalAmt
Program Services$311,079ProgramServicesAmt
Management And General$94,680ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$45,281TotalAmt
Program Services$29,150ProgramServicesAmt
Management And General$15,194ManagementAndGeneralAmt
Fundraising$937FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$77,913TotalAmt
Program Services$54,604ProgramServicesAmt
Management And General$17,114ManagementAndGeneralAmt
Fundraising$6,195FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,834TotalAmt
Program Services$13,495ProgramServicesAmt
Management And General$320ManagementAndGeneralAmt
Fundraising$19FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,425TotalAmt
Program Services$16,999ProgramServicesAmt
Management And General$403ManagementAndGeneralAmt
Fundraising$23FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,446TotalAmt
Management And General$13,446ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MEALS$10,386$8,067$2,217$102
MISCELLANEOUS$8,983$8,087$896
EQUIPMENT AND MAINTENAN$6,861$1,102$5,625$134

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,644,198TotalAmt
Program Services$1,222,764ProgramServicesAmt
Management And General$365,905ManagementAndGeneralAmt
Fundraising$55,529FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$148,374BOYAmt
EOY$57,693EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,652,962BOYAmt
EOY$1,616,856EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,277BOYAmt
EOY$9,289EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$90,140BOYAmt
EOY$39,367EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,905,753BOYAmt
EOY$1,723,205EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$241,573BOYAmt
EOY$192,548EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$91,707BOYAmt
EOY$40,552EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$333,280BOYAmt
EOY$233,100EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$79,989BOYAmt
EOY-$158,491EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,652,462BOYAmt
EOY$1,648,596EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,572,473BOYAmt
EOY$1,490,105EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,905,753BOYAmt
EOY$1,723,205EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$82,368ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,453,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,488,457CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$548,730CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,230,512CurrentTaxYearMinus1YearAmt
Current Tax Year$1,284,879CurrentTaxYearAmt
Total$8,006,114TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,453,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,488,457CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$548,730CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,230,512CurrentTaxYearMinus1YearAmt
Current Tax Year$1,284,879CurrentTaxYearAmt
Total$8,006,114TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,125,463SubstantialContributorsTotAmt
Public Support Total170$6,880,651PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$880CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,876CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,911CurrentTaxYearMinus1YearAmt
Current Tax Year$15CurrentTaxYearAmt
Total$40,701TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,130CurrentTaxYearMinus4YearsAmt
Total$12,130TotalAmt
FieldValueIRS element (for citing)
Total Support$8,058,945TotalSupportAmt
Gross Receipts Rltd Activities$761,471GrossReceiptsRltdActivitiesAmt
Public Support CY1700.85380PublicSupportCY170Pct
Public Support PY1700.91970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationLICENSING FEES - 2020 AMOUNT: $ 12,130.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$0DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationDURING FY 2025 HIGHER GROUND'S EXECUTIVE DIRECTOR, ADVISOR, AND ONE OF OUR BOARD MEMBERS WERE IN CONTACT WITH TWO STATE SENATORS TO INQUIRE ABOUT POTENTIAL STATE SUPPORT FOR A REGIONAL EFFORT TO ADDRESS STUDENT HOMELESSNESS IN THEIR COMMUNITIES. THE TWO STATE SENATORS FILED AN AMENDMENT THAT WAS NOT ADOPTED BUT WE EXPECT THAT THE LEGISLATORS WILL TRY AGAIN. AS THIS EFFORT IS BASED ON BUILDING ON THE FLSI EXPERIENCE TO ADDRESS STUDENT HOMELESSNESS ON A REGIONAL LEVEL, WE CONSIDER IT PART OF HIGHER GROUND ADVOCACY TO ADDRESS STUDENT HOMELESSNESS AND IMPROVE EDUCATIONAL OUTCOMES. THE AMOUNT OF TIME SPENT BY STAFF AND ONE BOARD MEMBER WAS MINIMAL AND GIVEN THAT THE EXECUTIVE DIRECTOR AND ADVISOR ROUTINELY WORK MORE HOURS THAN THE HOURS FOR WHICH THEY ARE COMPENSATED, IT IS REASONABLE TO INFER THAT NO HIGHER GROUND FUNDS WERE EXPENDED FOR THIS EFFORT.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$40,552Amt
FieldValueIRS element (for citing)
Total Liability$40,552TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,561,830TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,561,830RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,561,830TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,644,198TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,644,198ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,644,198TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationHIGHER GROUND ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. HIGHER GROUND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2025. HIGHER GROUND'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBRANDY BROOKSPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$167,966BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$702NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$168,668TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FINAL DRAFT OF THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL AND A COPY IS MADE AVAILABLE TO ALL BOARD MEMBERS VIA EMAIL AND INCLUSION IN THE BOARD OF DIRECTORS PORTAL ON OUR WEBSITE.
FORM 990, PART VI, SECTION B, LINE 12CALL NEW BOARD MEMBERS RECEIVE A COPY OF THE HIGHER GROUND CONFLICT OF INTEREST POLICY, REVIEW IT AS PART OF THEIR ORIENTATION, CERTIFY TO HAVING READ AND COMMIT TO COMPLIANCE WITH THE POLICY, AND ARE REQUIRED TO DISCLOSE ANY FUTURE CONFLICTS AS THEY ARISE. IT IS ALSO INCLUDED IN THE AGENDA FOR THE ANNUAL BOARD AND STAFF RETREATS. FINALLY, THROUGHOUT THE YEAR, THE EXECUTIVE DIRECTOR AND BOARD CHAIR CONFER AS NEEDED TO ENSURE ALL BOARD AND STAFF ARE IN COMPLIANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15AHIGHER GROUND'S CHAIR OF THE BOARD OF DIRECTORS CONFERS WITH BOARD MEMBERS AS NEEDED AND NEGOTIATES THE SALARY OF THE EXECUTIVE DIRECTOR BASED ON REVIEW OF SALARY LEVELS AND BENEFITS FOR THE POSITION IN COMPARABLE ORGANIZATIONS. NO OTHER OFFICERS OR KEY EMPLOYEES ARE COMPENSATED BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19ALL HIGHER GROUND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 288,124. MANAGEMENT AND GENERAL EXPENSES 94,459. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 382,583. CONSULTING: PROGRAM SERVICE EXPENSES 22,955. MANAGEMENT AND GENERAL EXPENSES 221. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,176.
FORM 990, PART XII, LINE 2C:HIGHER GROUND HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.