BOSTONS HIGHER GROUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BOSTONS HIGHER GROUND (EIN 27-3660369)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-11-13
IRS object ID: 201213189349301026
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-13T11:11:43-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	042571780	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALEXANDER ARONSON FINNING & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	273660369	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BOSTON'S HIGHER GROUND INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BOST	NameControl
Phone	6176528014	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	MOSSIK HACOBIAN	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6176528014	Phone
Date Signed	2012-11-12	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SORIE KABA CPA	Name
PTIN	P01317106	PTIN
Phone	5083669100	Phone
Date Prepared	2012-11-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	MOSSIK HACOBIAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	489490	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2010	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	19	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	19	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Nbr Volunteers	22	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	62638	ContributionsGrantsPriorYear
Contributions Grants Current Year	488000	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	7	InvestmentIncomePriorYear
Investment Income Current Year	1490	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	62645	TotalRevenuePriorYear
Total Revenue Current Year	489490	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	183609	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	15132	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3393	OtherExpensePriorYear
Other Expenses Current Year	196327	OtherExpensesCurrentYear
Total Expenses Prior Year	3393	TotalExpensesPriorYear
Total Expenses Current Year	379936	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	59252	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	109554	RevenuesLessExpensesCY
Total Assets BOY	59252	TotalAssetsBOY
Total Assets EOY	189752	TotalAssetsEOY
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	20946	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	59252	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	168806	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	HIGHER GROUND SEEKS TO ESTABLISH A NEW COMMUNITY-BASED SERVICE DELIVERY MODEL FOR A NONPROFIT ORGANIZATION BY LEVERAGING CAPACITIES OF EXISTING ORGANIZATIONS.	MissionDescription
Significant New Program Services	1	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	119224	Expense
Description	YOUTH DEVELOPMENT: HIGHER GROUND COLLABORATED WITH CENTER FOR TEEN EMPOWERMENT IN A YOUTH ORGANIZING AND LEADERSHIP DEVELOPMENT SUMMER PILOT PROGRAM FROM JUNE THROUGH AUGUST 2011, AN AFTER-SCHOOL CYCLE FROM SEPTEMBER, 2011, THROUGH JUNE, 2012, AND A THIRD CYCLE THAT BEGAN IN JULY, 2012. MORE THAN FIFTY AT-RISK YOUTHS WERE EMPLOYED IN THE THREE CYCLES AND ENGAGED MORE THAN TWO HUNDRED OTHER YOUTHS IN POSITIVE ACTIVITIES IN AND AROUND HIGHER GROUND'S IMPACT ZONE.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	80632	Expense
Description	PARENTING SUPPORT: IN COLLABORATION WITH FAMILIES FIRST, HIGHER GROUND LAUNCHED AN EIGHT-WEEK PARENTING CIRCLE PROGRAM IN MARCH, 2012, AND CONTINUING THROUGH AUGUST 2012. TWENTY-FIVE NEW AND EXPECTANT PARENTS PARTICIPATED IN ONE OR MORE SESSIONS OF ONE OR BOTH EIGHT-WEEK CYCLES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	34261	Expense
Description	COMMUNITY BUILDING: HIGHER GROUND WORKED WITH THE WARREN GARDENS RESIDENT ASSOCIATION'S AND COOPERATIVE HOUSING'S BOARDS OF DIRECTORS TO IMPROVE COOPERATION, ENGAGE MORE RESIDENTS, SUPPORT ELECTIONS, INCREASE ACCESS TO SERVICES, AND IMPROVE PHYSICAL CONDITIONS. HIGHER GROUND ALSO COLLABORATED WITH THE ROXBURY YMCA FOR SENIORS LIVING AT WARREN GARDENS HOUSING COOPERATIVE FOR EXERCISE AND DANCE PROGRAMS THROUGH DISCOUNTED MEMBERSHIPS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	23521	Expense
Description	EDUCATION: WITH SUPPORT FROM MASSACHUSETTS ADVOCATES FOR CHILDREN, HIGHER GROUND BEGAN DISCUSSIONS WITH THE HIGGINSON/LEWIS K-8 SCHOOL AND BEGAN TO DESIGN AN EDUCATION INITIATIVE THAT WAS LAUNCHED IN EARLY FISCAL YEAR 2013.HEALTH: HIGHER GROUND SEEKS TO ENSURE THAT EVERY RESIDENT IN ITS IMPACT AREA HAS ACCESS TO A MEDICAL HOME AND DOES NOT RELY ON EMERGENCY ROOMS FOR ROUTINE HEALTH CARE AND BEGAN PLANNING FOR A HEALTH INITIATIVE SCHEDULE FOR LAUNCH IN FISCAL YEAR 2013.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	23521	TotalOfOtherProgramServiceExp
Total Program Service Expense	257638	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	19	NbrVotingGoverningBodyMembers
Number Independent Voting Members	19	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MOSSIK HACOBIAN	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6176528014	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CHARLOTTE GOLAR RICHIE
CHAIR	1.00	X	X	0	0	0
WILLIAM PINAKIEWICZ
TREASURER	1.00	X	X	0	0	0
MATTHEW CAMMACK
CLERK	1.00	X		0	0	0
HUBIE JONES
FOUNDER/DIRECTOR	1.00	X	X	0	0	0
PABLO CALDERON
DIRECTOR	1.00	X		0	0	0
SHIRLEY CARRINGTON
DIRECTOR	1.00	X		0	0	0
CLARENCE COOPER
DIRECTOR	1.00	X		0	0	0
GERARD COX
DIRECTOR	1.00	X		0	0	0
TULAINE MONTGOMERY
DIRECTOR	1.00	X		0	0	0
SONIA ALLEYNE
DIRECTOR	1.00	X		0	0	0
ARTHUR CHOO
DIRECTOR	1.00	X		0	0	0
MICHAEL CURRY
DIRECTOR	1.00	X		0	0	0
RANDALL DAVIS
DIRECTOR	1.00	X		0	0	0
REV ARTHUR GERALD
DIRECTOR	1.00	X		0	0	0
RONA KILEY
DIRECTOR	1.00	X		0	0	0
MONALISA SMITH
DIRECTOR	1.00	X		0	0	0
ALEJANDRA ST GUILLEN
DIRECTOR	1.00	X		0	0	0
CHARLIE TITUS
DIRECTOR	1.00	X		0	0	0
LEVERETT WING
DIRECTOR	1.00	X		0	0	0
MOSSIK HACOBIAN
EXECUTIVE DIRECTOR	40.00		X	48649	0	2855

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	48649	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	2855	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	90000	FederatedCampaigns
All Other Contributions	398000	AllOtherContributions
Total Contributions	488000	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1490	TotalRevenueColumn
Exclusion	$1,490	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	489490	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,490	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	121839	Total
Program Services	53609	ProgramServices
Management And General	59406	ManagementAndGeneral
Fundraising	8824	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	39915	Total
Program Services	33246	ProgramServices
Management And General	6669	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	7667	Total
Program Services	3419	ProgramServices
Management And General	3652	ManagementAndGeneral
Fundraising	596	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	14188	Total
Program Services	7458	ProgramServices
Management And General	6170	ManagementAndGeneral
Fundraising	560	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15000	Total
Program Services	10263	ProgramServices
Management And General	4189	ManagementAndGeneral
Fundraising	548	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	116176	Total
Program Services	106032	ProgramServices
Management And General	8968	ManagementAndGeneral
Fundraising	1176	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	8100	Total
Program Services	5542	ProgramServices
Management And General	2262	ManagementAndGeneral
Fundraising	296	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8100	Total
Program Services	4811	ProgramServices
Management And General	1954	ManagementAndGeneral
Fundraising	1335	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33272	Total
Program Services	22763	ProgramServices
Management And General	9292	ManagementAndGeneral
Fundraising	1217	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1553	Total
Program Services	1062	ProgramServices
Management And General	434	ManagementAndGeneral
Fundraising	57	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2018	Total
Program Services	1135	ProgramServices
Management And General	822	ManagementAndGeneral
Fundraising	61	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
EQUIPMENT & MAINTENANCE	3146	2166	845	135
PRINTING & DUPLICATION	2627	1797	734	96
MEALS & ENTERTAINMENT	2510	1717	701	92
TELEPHONE & INTERNET	2069	1416	578	75

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1756	Total
Program Services	1202	ProgramServices
Management And General	490	ManagementAndGeneral
Fundraising	64	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	379936	Total
Program Services	257638	ProgramServices
Management And General	107166	ManagementAndGeneral
Fundraising	15132	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	53652	BOY
EOY	7021	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	180363	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	1450	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	918	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	5600	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	59252	BOY
EOY	189752	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	20946	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	20946	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	59252	BOY
EOY	6559	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	162247	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	59252	BOY
EOY	168806	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	59252	BOY
EOY	189752	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	109554	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	60000	CurrentTaxYearMinus1Year
Current Tax Year	488000	CurrentTaxYear
Total	548000	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	60000	CurrentTaxYearMinus1Year
Current Tax Year	488000	CurrentTaxYear
Total	548000	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	441090	AmountsSubstContributorsTotal
Public Support Total170	106910	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	7	CurrentTaxYearMinus1Year
Current Tax Year	1490	CurrentTaxYear
Total	1497	Total

Field	Value	IRS element (for citing)
Total Support	549497	TotalSupport
First5 Years170	X	First5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Total Revenue	489490	TotalRevenue
Total Expenses	379936	TotalExpenses
Excess Or Deficit For Year	109554	ExcessOrDeficitForYear
Excess Or Deficit Per FS	109554	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	489490	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	489490	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	489490	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	379936	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	379936	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	379936	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X:	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, 2012, 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)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
NEW PROGRAM SERVICES	FORM 990, PART III, LINE 2	ALL PROGRAMS WERE LAUNCHED IN FY 2012. DURING FY 2011 HIGHER GROUND RAISED INITIAL FUNDS TO LAUNCH THE SUMMER 2011 YOUTH PILOT PROGRAM IN COLLABORATION WITH CENTER FOR TEEN EMPOWERMENT, HIRED ITS EXECUTIVE DIRECTOR IN JUNE 2011 AND SECURED TEMPORARY SPACE.
	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 AUDITED FINANCIAL STATEMENTS AND RECOMMENDED THEIR APPROVAL TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHICH IS AUTHORIZED TO TAKE NEEDED ACTION BETWEEN BOARD MEETINGS. THE EXECUTIVE COMMITTEE REVIEWED THE TAX RETURNS FOR ACCURACY BASED ON THE AUDITED FINANCIAL STATEMENTS AND KNOWLEDGE OF HIGHER GROUND.
	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 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 19	HIGHER GROUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERS POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
		THIS IS HIGHER GROUND'S FIRST AUDIT. HIGHER GROUND'S FINANCE COMMITTEE HIRES THE INDEPENDENT CPA FIRM AND OVERSEES THE AUDIT.