FURP.ORG / PUBLIC DATA EXPLORER

BOSTONS HIGHER GROUND: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
BOSTONS HIGHER GROUND (EIN 27-3660369)
Tax period
2012-07-01 to 2013-06-30
Filed
2014-01-27
IRS object ID
201400279349300550
Schema version
2012v2.1
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)
Timestamp2014-01-27T07:32:22-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN042571780EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ALEXANDER ARONSON FINNING & CO PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line121 EAST MAIN STREETAddressLine1
CityWESTBOROCity
StateMAState
ZIP Code01581ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN273660369EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1BOSTON'S HIGHER GROUND INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlBOSTNameControl
Phone6176528014Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1
CityROXBURYCity
StateMAState
ZIP Code02119ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMOSSIK HACOBIANName
TitleEXECUTIVE DIRECTORTitle
Phone6176528014Phone
Date Signed2014-01-23DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSORIE KABA CPAName
PTINP01317106PTIN
Phone5083669100Phone
Date Prepared2014-01-21DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonMOSSIK HACOBIANNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1
CityROXBURYCity
StateMAState
ZIP Code02119ZIPCode
FieldValueIRS element (for citing)
Gross Receipts245393GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2010YearFormation
State Legal DomicileMAStateLegalDomicile
Activity Or Mission DescriptionBOSTON'S HIGHER GROUND, INC. (HIGHER GROUND) SEEKS TO ESTABLISH A NEW COMMUNITY-BASED SERVICE DELIVERY MODEL FOR A NONPROFIT ORGANIZATION BY LEVERAGING CAPACITIES OF EXISTING ORGANIZATIONS.ActivityOrMissionDescription
Nbr Voting Members Governing Body23NbrVotingMembersGoverningBody
Nbr Independent Voting Members23NbrIndependentVotingMembers
Total Nbr Employees4TotalNbrEmployees
Total Nbr Volunteers50TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year488000ContributionsGrantsPriorYear
Contributions Grants Current Year244964ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year1490InvestmentIncomePriorYear
Investment Income Current Year429InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year489490TotalRevenuePriorYear
Total Revenue Current Year245393TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year183609SalariesEtcPriorYear
Salaries Etc Current Year209954SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year41843TotalFundrsngExpCurrentYear
Other Expense Prior Year196327OtherExpensePriorYear
Other Expenses Current Year192284OtherExpensesCurrentYear
Total Expenses Prior Year379936TotalExpensesPriorYear
Total Expenses Current Year402238TotalExpensesCurrentYear
Revenues Less Expenses Prior Year109554RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-156845RevenuesLessExpensesCY
Total Assets BOY189752TotalAssetsBOY
Total Assets EOY27915TotalAssetsEOY
Total Liabilities BOY20946TotalLiabilitiesBOY
Total Liabilities EOY15954TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY168806NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY11961NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTO 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.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense101750Expense
DescriptionYOUTH DEVELOPMENT: HIGHER GROUND CONTINUED ITS YOUTH ORGANIZING AND LEADERSHIP DEVELOPMENT PROGRAM IN COLLABORATION WITH CENTER FOR TEEN EMPOWERMENT. DURING THE SUMMER OF 2012 AND THROUGH THE 2012-2013 SCHOOL YEAR, THIRTY AT RISK YOUTH WERE EMPLOYED ACROSS THE SUMMER AND TWO AFTER-SCHOOL CYCLES. THE YOUTH HELPED ORGANIZE SEVERAL MAJOR EVENTS INCLUDING A PEACE CONFERENCE IN MAY 2013 ATTENDED BY MORE THAN 500 YOUTH AND ADULTS AND BY MOST OF THE CANDIDATES CAMPAIGNING FOR MAYOR OF BOSTON. FOLLOWING A DOUBLE FATAL SHOOTING TWO BLOCKS SOUTH OF OUR SHARED OFFICES, HIGHER GROUND AND CENTER FOR TEEN EMPOWERMENT INITIATED A SERIES OF CONVERSATIONS WITH REPRESENTATIVES OF LOCAL ORGANIZATIONS TO COMBAT VIOLENCE ALL TOO COMMON IN THE NEIGHBORHOOD. THE YOUTH ORGANIZERS DID OUTREACH AND HELPED FACILITATE TWO COMMUNITY MEETINGS AND SEVERAL SMALL BREAKOUT GROUPS AND HELPED FORM A LOCAL ANTI-VIOLENCE GROUP CALLING ITSELF THE GAME CHANGER COALITION. THROUGH THESE AND OTHER ACTIVITIES, WE REACHED MORE THAN 500 YOUTH IN AND AROUND OUR PRIMARY IMPACT ZONE.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense84960Expense
DescriptionPARENTING SUPPORT: HIGHER GROUND CONTINUED ITS PARENTING CIRCLES IN COLLABORATION WITH FAMILIES FIRST. WE CONDUCTED FOUR MORE 8-WEEK CYCLES ATTENDED BY MORE THAN 40 NEW AND EXPECTANT PARENTS. DURING THE PARENTING CIRCLES WE PROVIDED CHILD CARE AND DEVELOPED ACTIVITIES TO SUPPORT THE CHILDREN WITH SCHOOL READINESS.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense52172Expense
DescriptionHEALTH: HIGHER GROUND LAUNCHED ITS HEALTH INITIATIVE WITH TWO MAJOR EFFORTS AIMED AT ENSURING INCREASED ACCESS TO QUALITY HEALTH CARE FOR TARGET AREA RESIDENTS AND IDENTIFYING AND ADDRESSING SOCIAL, ECONOMIC AND ENVIRONMENTAL INDICATORS OF HEALTH. FOLLOWING THE SUDDEN CLOSING OF A LOCAL HEALTH CENTER AND ITS PLACEMENT IN RECEIVERSHIP, HIGHER GROUND WAS ASKED BY THE COURT-APPOINTED RECEIVER TO ASSIST WITH COMMUNITY OUTREACH AND COMMUNICATION. WE ASSISTED FORMER STAFF TO CONNECT WITH NEW EMPLOYMENT OPPORTUNITIES AND ORGANIZED COMMUNITY MEETINGS TO ENSURE THAT CLIENTS AND NEIGHBORS WERE INFORMED ABOUT PLANS FOR REPLACEMENT SERVICES. WE ALSO CONDUCTED A SURVEY THAT RESULTED IN 96 RESPONSES BY YOUTH AND ADULTS THAT PROVIDED US VALUABLE DATA ON LOCAL CONDITIONS AND INDIVIDUAL BEHAVIORS AND PRACTICES THAT IMPACT HEALTH OUTCOMES.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense56565Expense
DescriptionEDUCATION & SCHOOL READINESS AND COMMUNITY BUILDINGDescription
FieldValueIRS element (for citing)
Total Of Other Program Service Exp56565TotalOfOtherProgramServiceExp
Total Program Service Expense295447TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109615NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees4NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Form8899 Filed0Form8899Filed
Form1098 C Filed0Form1098CFiled
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members23NbrVotingGoverningBodyMembers
Number Independent Voting Members23NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body0Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1MOSSIK HACOBIANBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6176528014TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1384 WARREN STREETAddressLine1
CityROXBURYCity
StateMAState
ZIP Code02119ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
WILLIAM PINAKIEWICZ
CO-TREASURER1.00XX000
MATTHEW CAMMACK
DIRECTOR1.00X000
HUBIE JONES
FOUNDER/COMMITTEE CHAIR1.00X000
PABLO CALDERON
COMMITTEE CHAIR1.00X000
SHIRLEY CARRINGTON
COMMITTEE CHAIR1.00X000
CLARENCE COOPER
COMMITTEE CHAIR1.00X000
GERARD COX
COMMITTEE CHAIR1.00X000
TULAINE MONTGOMERY
COMMITTEE CHAIR1.00X000
ARTHUR CHOO
CLERK1.00XX000
MICHAEL CURRY
DIRECTOR1.00X000
RANDALL DAVIS
CO-TREASURER1.00XX000
REV ARTHUR GERALD
DIRECTOR1.00X000
RONA KILEY
DIRECTOR1.00X000
MONALISA SMITH
DIRECTOR1.00X000
ALEJANDRA ST GUILLEN
DIRECTOR1.00X000
CHARLIE TITUS
CHAIR1.00XX000
LEVERETT WING
DIRECTOR1.00X000
DOLORES CALAF
DIRECTOR1.00X000
RODNEY HENRY
DIRECTOR1.00X000
MICHAEL MILES
DIRECTOR1.00X000
RENEE SIMMONS
DIRECTOR1.00X000
DONNA THOMAS-MARTINEZ
DIRECTOR1.00X000
KATHY TAYLOR
DIRECTOR1.00X000
MOSSIK HACOBIAN
EXECUTIVE DIRECTOR40.00X125000010199
FieldValueIRS element (for citing)
Total Reportable Comp From Org125000TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation10199TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Federated Campaigns50000FederatedCampaigns
All Other Contributions194964AllOtherContributions
Total Contributions244964TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column429TotalRevenueColumn
Exclusion$429ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column245393TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$429ExclusionAmount
FieldValueIRS element (for citing)
Info In Schedule O Part IXXInfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total113888Total
Program Services59122ProgramServices
Management And General25022ManagementAndGeneral
Fundraising29744Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total79666Total
Program Services57988ProgramServices
Management And General20716ManagementAndGeneral
Fundraising962Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total16400Total
Program Services10444ProgramServices
Management And General3609ManagementAndGeneral
Fundraising2347Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total5861Total
Program Services2746ProgramServices
Management And General3115ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total122348Total
Program Services115785ProgramServices
Management And General3744ManagementAndGeneral
Fundraising2819Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total4882Total
Program Services3618ProgramServices
Management And General756ManagementAndGeneral
Fundraising508Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total2316Total
Program Services1716ProgramServices
Management And General359ManagementAndGeneral
Fundraising241Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total31024Total
Program Services22993ProgramServices
Management And General4804ManagementAndGeneral
Fundraising3227Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total986Total
Program Services494ProgramServices
Management And General236ManagementAndGeneral
Fundraising256Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total2798Total
Program Services2074ProgramServices
Management And General433ManagementAndGeneral
Fundraising291Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
MEALS & ENTERTAINMENT97479108382257
EQUIPMENT & MAINTENANCE770357091193801
TELEPHONE & INTERNET21391585331223
MISCELLANEOUS133912207148

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total1141Total
Program Services845ProgramServices
Management And General177ManagementAndGeneral
Fundraising119Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total402238Total
Program Services295447ProgramServices
Management And General64948ManagementAndGeneral
Fundraising41843Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY7021BOY
EOY15319EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY180363BOY
EOY169EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY1450BOY
EOY12025EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY918BOY
EOY402EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY189752BOY
EOY27915EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY20946BOY
EOY15954EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY20946BOY
EOY15954EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY6559BOY
EOY11961EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY162247BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY168806BOY
EOY11961EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY189752BOY
EOY27915EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-156845ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review1AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
FS Audited0FSAudited
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years60000CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year488000CurrentTaxYearMinus1Year
Current Tax Year244964CurrentTaxYear
Total792964Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years60000CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year488000CurrentTaxYearMinus1Year
Current Tax Year244964CurrentTaxYear
Total792964Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total302816AmountsSubstContributorsTotal
Public Support Total170490148PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years7CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1490CurrentTaxYearMinus1Year
Current Tax Year429CurrentTaxYear
Total1926Total
FieldValueIRS element (for citing)
Total Support794890TotalSupport
First5 Years170XFirst5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt245393TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal245393RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form990245393TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt402238TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal402238ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form990402238TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X, LINE 2:ReturnReference
ExplanationHIGHER GROUND FOLLOWS THE U.S. GAAP STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRE HIGHER GROUND TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2013, HIGHER GROUND DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS. HIGHER GROUND FILES FEDERAL AND MASSACHUSETTS INFORMATION RETURNS. ALL RETURNS FILED TO DATE REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS THOROUGHLY REVIEWED THE FINANCIAL STATEMENTS OF HIGHER GROUND BEFORE THEY WERE FINALIZED AND ON WHICH THE FORM 990 IS BASED. THE FINANCE COMMITTEE REVIEWED FORM 990 FOR CONSISTENCY WITH THE REVIEWED FINANCIAL STATEMENTS AND APPROVED THE FINAL DRAFT OF FORM 990 FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST QUESTIONAIRE IS COMPLETED BY EACH MEMBER OF THE BOARD AND IS REVIEWED AT THE BOARD MEETING ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15ATHE PROCESS FOR DETERMINING COMPENSTAION FOR THE EXECUTIVE DIRECTOR INCLUDES A PERFORMANCE REVIEW AND COMPARISON TO THE COMPENSATION OF TOP MANAGEMENT IN SIMILAR NON-PROFIT ORGANIZATIONS BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19HIGHER GROUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERS POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GSTRATEGIC ALLIANCE & PLANNING: PROGRAM SERVICE EXPENSES 1,148. MANAGEMENT AND GENERAL EXPENSES 3,744. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,892. DATA ANALYSIS AND REPORTING: PROGRAM SERVICE EXPENSES 4,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,050. CLINICAL SUPERVISION OF SOCIAL WORK INTERNS: PROGRAM SERVICE EXPENSES 4,036. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,036. SCHOOL READINESS PLAYGROUP SUPPORT: PROGRAM SERVICE EXPENSES 13,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,000. CHILD CARE ASSISTANT STIPENDS: PROGRAM SERVICE EXPENSES 5,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,083. PARENTING CIRCLE WORKSHOPS FACILITATION: PROGRAM SERVICE EXPENSES 7,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,500. PARENTING CIRCLES PROGRAM COORDINATION: PROGRAM SERVICE EXPENSES 5,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,900. FOOD AND SUPPLIES PARENT-CHILD PROGRAMS: PROGRAM SERVICE EXPENSES 8,321. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,321. YOUTH LEADERSHIP DEVELOPMENT: PROGRAM SERVICE EXPENSES 59,576. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,576. ADMINSTRATIVE SUPPORT: PROGRAM SERVICE EXPENSES 7,171. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,171. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,819. TOTAL EXPENSES 2,819.OTHER FEES
FORM 990, PART XII, LINE 2C:HIGHER GROUND'S FINANCE COMMITTEE HIRES THE INDEPENDENT CPA FIRM AND OVERSEES THE REVIEW OF THE FINANCIAL STATEMENTS. THE OVERSIGHT PROCESS HAS NOT CHANGED IN FISCAL YEAR 2013.