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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHY TAYLOR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MOSSIK HACOBIAN</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>125000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10199</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>125000</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>10199</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <FederatedCampaigns>50000</FederatedCampaigns>
      <AllOtherContributions>194964</AllOtherContributions>
      <TotalContributions>244964</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>429</TotalRevenueColumn>
        <ExclusionAmount>429</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>245393</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>429</ExclusionAmount>
      </TotalRevenue>
      <InfoInScheduleOPartIX>X</InfoInScheduleOPartIX>
      <CompCurrentOfficersDirectors>
        <Total>113888</Total>
        <ProgramServices>59122</ProgramServices>
        <ManagementAndGeneral>25022</ManagementAndGeneral>
        <Fundraising>29744</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>79666</Total>
        <ProgramServices>57988</ProgramServices>
        <ManagementAndGeneral>20716</ManagementAndGeneral>
        <Fundraising>962</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>16400</Total>
        <ProgramServices>10444</ProgramServices>
        <ManagementAndGeneral>3609</ManagementAndGeneral>
        <Fundraising>2347</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>5861</Total>
        <ProgramServices>2746</ProgramServices>
        <ManagementAndGeneral>3115</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>122348</Total>
        <ProgramServices>115785</ProgramServices>
        <ManagementAndGeneral>3744</ManagementAndGeneral>
        <Fundraising>2819</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>4882</Total>
        <ProgramServices>3618</ProgramServices>
        <ManagementAndGeneral>756</ManagementAndGeneral>
        <Fundraising>508</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>2316</Total>
        <ProgramServices>1716</ProgramServices>
        <ManagementAndGeneral>359</ManagementAndGeneral>
        <Fundraising>241</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>31024</Total>
        <ProgramServices>22993</ProgramServices>
        <ManagementAndGeneral>4804</ManagementAndGeneral>
        <Fundraising>3227</Fundraising>
      </Occupancy>
      <Travel>
        <Total>986</Total>
        <ProgramServices>494</ProgramServices>
        <ManagementAndGeneral>236</ManagementAndGeneral>
        <Fundraising>256</Fundraising>
      </Travel>
      <Insurance>
        <Total>2798</Total>
        <ProgramServices>2074</ProgramServices>
        <ManagementAndGeneral>433</ManagementAndGeneral>
        <Fundraising>291</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>MEALS &amp; ENTERTAINMENT</Description>
        <Total>9747</Total>
        <ProgramServices>9108</ProgramServices>
        <ManagementAndGeneral>382</ManagementAndGeneral>
        <Fundraising>257</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT &amp; MAINTENANCE</Description>
        <Total>7703</Total>
        <ProgramServices>5709</ProgramServices>
        <ManagementAndGeneral>1193</ManagementAndGeneral>
        <Fundraising>801</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TELEPHONE &amp; INTERNET</Description>
        <Total>2139</Total>
        <ProgramServices>1585</ProgramServices>
        <ManagementAndGeneral>331</ManagementAndGeneral>
        <Fundraising>223</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>1339</Total>
        <ProgramServices>1220</ProgramServices>
        <ManagementAndGeneral>71</ManagementAndGeneral>
        <Fundraising>48</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>1141</Total>
        <ProgramServices>845</ProgramServices>
        <ManagementAndGeneral>177</ManagementAndGeneral>
        <Fundraising>119</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>402238</Total>
        <ProgramServices>295447</ProgramServices>
        <ManagementAndGeneral>64948</ManagementAndGeneral>
        <Fundraising>41843</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>7021</BOY>
        <EOY>15319</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>180363</BOY>
        <EOY>169</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>1450</BOY>
        <EOY>12025</EOY>
      </PledgesAndGrantsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>918</BOY>
        <EOY>402</EOY>
      </PrepaidExpensesDeferredCharges>
      <TotalAssets>
        <BOY>189752</BOY>
        <EOY>27915</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>20946</BOY>
        <EOY>15954</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>20946</BOY>
        <EOY>15954</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>6559</BOY>
        <EOY>11961</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>162247</BOY>
        <EOY>0</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>168806</BOY>
        <EOY>11961</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>189752</BOY>
        <EOY>27915</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-156845</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>1</AccountantCompileOrReview>
      <AccountantCompileOrReviewBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </AccountantCompileOrReviewBasis>
      <FSAudited>0</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus2Years>60000</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>488000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>244964</CurrentTaxYear>
        <Total>792964</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus2Years>60000</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>488000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>244964</CurrentTaxYear>
        <Total>792964</Total>
      </Total170>
      <AmountsSubstContributorsTotal>302816</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>490148</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus2Years>7</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1490</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>429</CurrentTaxYear>
        <Total>1926</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>794890</TotalSupport>
      <First5Years170>X</First5Years170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalOfBookValueLandBuildings>0</TotalOfBookValueLandBuildings>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>245393</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>245393</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>245393</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>402238</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>402238</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>402238</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>HIGHER 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>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>CONFLICT OF INTEREST QUESTIONAIRE IS COMPLETED BY EACH MEMBER OF THE BOARD AND IS REVIEWED AT THE BOARD MEETING ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>THE 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>HIGHER GROUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERS POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>STRATEGIC ALLIANCE &amp; 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>