BOSTONS HIGHER GROUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BOSTONS HIGHER GROUND (EIN 27-3660369)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-14
- IRS object ID
- 201443189349304734
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-14T14:02:35-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273660369 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOSTON'S HIGHER GROUND INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOST | BusinessNameControlTxt |
| Phone | 6176528014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 384 WARREN STREET | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MOSSIK HACOBIAN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6176528014 | PhoneNum |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SORIE KABA CPA | PreparerPersonNm |
| PTIN | P01317106 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2014-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MOSSIK HACOBIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 384 WARREN STREET | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $356,893 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HIGHERGROUND-BOSTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | BOSTON'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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $244,964 | PYContributionsGrantsAmt |
| CY Contributions Grants | $338,507 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,450 | CYProgramServiceRevenueAmt |
| PY Investment Income | $429 | PYInvestmentIncomeAmt |
| CY Investment Income | $3 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$33,234 | CYOtherRevenueAmt |
| PY Total Revenue | $245,393 | PYTotalRevenueAmt |
| CY Total Revenue | $315,726 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $209,954 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $129,921 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $69,298 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $192,284 | PYOtherExpensesAmt |
| CY Other Expenses | $205,210 | CYOtherExpensesAmt |
| PY Total Expenses | $402,238 | PYTotalExpensesAmt |
| CY Total Expenses | $335,131 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$156,845 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$19,405 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,915 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,909 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,954 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,353 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,961 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$7,444 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $109,981 | ExpenseAmt |
| Desc | YOUTH DEVELOPMENT: HIGHER GROUND CONTINUED ITS YOUTH ORGANIZING AND LEADERSHIP DEVELOPMENT PROGRAM IN COLLABORATION WITH CENTER FOR TEEN EMPOWERMENT. DURING THE SUMMER OF 2013 AND THROUGH THE 2013-2014 SCHOOL YEAR, THIRTY AT-RISK YOUTH WERE EMPLOYED ACROSS THE SUMMER AND TWO AFTER SCHOOL CYCLES. THE YOUTH HELPED ORGANIZE SEVERAL EVENTS INCLUDING A PEACE CONFERENCE ON MAY 22, 2014 ATTENDED BY MORE THAN 500 YOUTH AND ADULTS. THE YOUTH ORGANIZERS CONTINUED PARTICIPATING IN AND ORGANIZING MEETINGS WITH THE POLICE AND OTHER NEIGHBORHOOD ORGANIZATIONS TO HELP REDUCE VIOLENCE IN THE NEIGHBORHOOD. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $49,898 | ExpenseAmt |
| Desc | PARENTING SUPPORT: HIGHER GROUND CONTINUED ITS PARENTING CIRCLES IN COLLABORATION WITH FAMILIES FIRST. WE CONDUCTED TWO MORE 8-WEEK CYCLES ATTENDED BY MORE THAN 50 NEW AND EXPECTANT PARENTS. DURING THE PARENTING CIRCLES WE PROVIDED CHILD CARE AND ACTIVITIES TO SUPPORT CHILDREN WITH SCHOOL READINESS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $15,510 | ExpenseAmt |
| Revenue | $10,450 | RevenueAmt |
| Desc | HEALTH: HIGHER GROUND COMPLETED ITS SURVEY OF LOCAL YOUTH AND ADULTS THAT HAD BEEN SERVED BY HIGHER GROUND TO ESTABLISH A BASELINE OF HEALTH INDICATORS AGAINST WHICH PROGRESS COULD BE TRACKED OVER TIME. HIGHER GROUND CONTINUED ITS COLLABORATION WITH BRIGHAM & WOMEN'S PASSAGEWAY PROGRAM THAT PROVIDES COUNSELING AND REFERRAL TO VICTIMS OF DOMESTIC ABUSE; CONTINUED TO COLLABORATE WITH WHITTIER STREET HEALTH CENTER AND ITS WIC PROGRAM BY HOUSING THE PROGRAM IN OUR OFFICES AFTER THEY WERE DISPLACED DUE TO THE CLOSING OF THE ROXCOMP COMMUNITY HEALTH CENTER (ROXCOMP); AND CONTINUED TO ORGANIZE COMMUNITY MEETINGS AND PROVIDE UPDATES TO MORE THAN 300 FORMER STAFF, PATIENTS AND INTERESTED NEIGHBORHOOD RESIDENTS AND LOCAL ORGANIZATIONS ON THE COURT-APPOINTED RECEIVER RESPONSIBLE FOR DISPOSITION OF ROXCOMP'S ASSETS AND ADDRESSING ITS LIABILITIES. DURING FISCAL YEAR 2014 HIGHER GROUND RECEIVED $1,000 FROM THE ROXCOMP RECEIVER FOR COMMUNITY OUTREACH SERVICES AND $9,450 IN LICENSING FEE FROM WHITTIER STREET HEALTH CENTER FOR HOUSING THE WIC PROGRAM IN ITS OFFICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $15,198 | EDUCATION |
| $10,105 | COMMUNITY BUILDING |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $25,303 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $200,692 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSSIK HACOBIAN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6176528014 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 384 WARREN STREET | AddressLine1 |
| City | ROXBURY | City |
| State | MA | State |
| ZIP Code | 02119 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| HUBIE JONES | ||||||
| FOUNDER/COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PABLO CALDERON | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHIRLEY CARRINGTON | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLARENCE COOPER | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GERARD COX | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TULAINEL MONTGOMERY | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL CURRY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV ARTHUR GERALD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RONA KILEY | ||||||
| COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MONALISA SMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALEJANDRA ST JUILLEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEVERETT WING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RODNEY HENRY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RENEE SIMMONS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY TAYLOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOLORES CALAF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL MILES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONNA THOMAS MARTINEZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLIE TITUS | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHARLOTTE GOLAR RICHIE | ||||||
| VICE-CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WILLIAM PINAKIEWICZ | ||||||
| CO-TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RANDALL DAVIS | ||||||
| CO-TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ARTHUR CHOO | ||||||
| CLERK | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATTHEW CAMMACK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOSSIK HACOBIAN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $105,769 | $0 | $8,857 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $105,769 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,857 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $133,234 | FundraisingAmt |
| All Other Contributions | $205,273 | AllOtherContributionsAmt |
| Total Contributions | $338,507 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LICENSE FEES | 900099 | $9,450 | $9,450 |
| CONTRACT REVENUE | 900099 | $1,000 | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,450 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3 | TotalRevenueColumnAmt |
| Exclusion | $3 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,933 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $133,234 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $41,167 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$33,234 | TotalRevenueColumnAmt |
| Exclusion | -$33,234 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $315,726 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,450 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$33,231 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,313 | TotalAmt |
| Program Services | $31,445 | ProgramServicesAmt |
| Management And General | $23,094 | ManagementAndGeneralAmt |
| Fundraising | $38,774 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,576 | TotalAmt |
| Program Services | $19,351 | ProgramServicesAmt |
| Management And General | $6,987 | ManagementAndGeneralAmt |
| Fundraising | $238 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,032 | TotalAmt |
| Program Services | $4,081 | ProgramServicesAmt |
| Management And General | $2,538 | ManagementAndGeneralAmt |
| Fundraising | $3,413 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,400 | TotalAmt |
| Management And General | $10,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,615 | TotalAmt |
| Program Services | $123,773 | ProgramServicesAmt |
| Management And General | $7,844 | ManagementAndGeneralAmt |
| Fundraising | $20,998 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46 | TotalAmt |
| Program Services | $28 | ProgramServicesAmt |
| Management And General | $8 | ManagementAndGeneralAmt |
| Fundraising | $10 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,206 | TotalAmt |
| Program Services | $3,329 | ProgramServicesAmt |
| Management And General | $1,653 | ManagementAndGeneralAmt |
| Fundraising | $1,224 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,386 | TotalAmt |
| Program Services | $12,464 | ProgramServicesAmt |
| Management And General | $2,987 | ManagementAndGeneralAmt |
| Fundraising | $3,935 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40 | TotalAmt |
| Program Services | $24 | ProgramServicesAmt |
| Management And General | $7 | ManagementAndGeneralAmt |
| Fundraising | $9 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,799 | TotalAmt |
| Program Services | $1,097 | ProgramServicesAmt |
| Management And General | $303 | ManagementAndGeneralAmt |
| Fundraising | $399 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEALS & ENTERTAINMENT | $6,420 | $4,249 | $2,171 | |
| MISCELLANEOUS | $5,196 | $203 | $4,919 | $74 |
| EQUIPMENT & MAINTENANCE | $3,102 | $648 | $2,230 | $224 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,131 | TotalAmt |
| Program Services | $200,692 | ProgramServicesAmt |
| Management And General | $65,141 | ManagementAndGeneralAmt |
| Fundraising | $69,298 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,319 | BOYAmt |
| EOY | $1,284 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,025 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402 | BOYAmt |
| EOY | $625 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,915 | BOYAmt |
| EOY | $26,909 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,954 | BOYAmt |
| EOY | $34,353 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,954 | BOYAmt |
| EOY | $34,353 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,961 | BOYAmt |
| EOY | -$7,444 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,961 | BOYAmt |
| EOY | -$7,444 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,915 | BOYAmt |
| EOY | $26,909 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$19,405 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $60,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $488,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $244,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $338,507 | CurrentTaxYearAmt |
| Total | $1,131,471 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $60,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $488,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $244,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $338,507 | CurrentTaxYearAmt |
| Total | $1,131,471 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $410,988 | SubstantialContributorsTotAmt |
| Public Support Total170 | $720,483 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3 | CurrentTaxYearAmt |
| Total | $1,929 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,133,400 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $10,450 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | HIGHER GROUND FOLLOWS ASC TOPIC INCOME TAXES, WHICH REQUIRES HIGHER GROUND TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2014, 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. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FUNDRAISER | NameOfEvent1Amt |
| Gross Receipts Event1 | $141,167 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $133,234 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $7,933 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $6,376 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $14,211 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $20,580 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $141,167 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $133,234 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $7,933 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $6,376 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $14,211 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $20,580 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $41,167 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$33,234 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | AT THE START OF FISCAL YEAR 2014, HIGHER GROUND FACED A MAJOR FINANCIAL CHALLENGE. HIGHER GROUND WAS ABLE TO CONTINUE OPERATIONS THANKS TO AN EMERGENCY BRIDGE GRANT FROM A FOUNDATION AND A MAJOR FUNDRAISING EVENT. WITH GRANT SUPPORT FROM TWO FUNDERS, HIGHER GROUND ENGAGED A CONSULTANT TEAM FROM NEXT STREET FINANCIAL TO HELP ASSESS ITS FIRST THREE YEARS OF OPERATIONS AND RECOMMEND A SUSTAINABLE PROGRAM AND BUSINESS MODEL. THE RESULT WAS A PLAN TO FOCUS ON EARLY CHILDHOOD DEVELOPMENT AND EDUCATION. HIGHER GROUND ALSO CONCLUDED THAT TO BE SUSTAINABLE IT NEEDED TO SECURE 50% OF ITS ANNUAL FUNDING FROM PRIVATE INDIVIDUAL DONORS AND REDUCE ITS RELIANCE ON PHILANTHROPIC SOURCES TO SUSTAIN ITS PROGRAMS AND OPERATIONS LONG TERM. WITH ITS NEW MODEL NOT YET COMPLETE AND NO PRIVATE COMMITMENTS IN HAND, HIGHER GROUND'S BOARD OF DIRECTORS CONCLUDED IN MAY 2014 TO SUSPEND PROGRAMS AND SCALE BACK OPERATIONS AND LAUNCH THE NEW MODEL UPON DETERMINING THE LIKELIHOOD OF TWO YEARS OF FUNDING FOR THE NEW MODEL. HIGHER GROUND TERMINATED ALL REMAINING EMPLOYEES AND THE EXECUTIVE DIRECTOR CONTINUED TO SERVE ON A PRO BONO BASIS. HIGHER GROUND IS CURRENTLY SEEKING COMMITMENTS FROM PRIVATE DONORS FOR 50% OF FUNDING FOR THE NEXT TWO YEARS AND APPROACHING FOUNDATIONS FOR GRANT SUPPORT FOR THE REMAINING 50% OF ITS PROJECTED TWO-YEAR BUDGET BASED ON ITS NEW BUSINESS MODEL. HIGHER GROUND IS CONTINUING TO OPERATE WITH ONE FULL-TIME VOLUNTEER EXECUTIVE DIRECTOR, TWO PART-TIME VOLUNTEER ADVISORS AND PART-TIME SUPPORT STAFF SHARED WITH TEEN EMPOWERMENT, ANOTHER NONPROFIT ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT 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 15A | THE PROCESS FOR DETERMINING COMPENSATION 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 19 | HIGHER GROUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 123,773. MANAGEMENT AND GENERAL EXPENSES 7,844. FUNDRAISING EXPENSES 20,998. TOTAL EXPENSES 152,615. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |