Boston's Higher Ground Inc

Nonprofit profile at a glance

EIN
273660369
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Roxbury, MA, USA
Phone
6176528014
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$1,561,830
Expenses
$1,644,198
Assets
$1,723,205
Liabilities
$233,100

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • BRANDY BROOKS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BRANDY BROOKS (EXECUTIVE DIRECTOR): $168,668 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

Education, support for local schools: in fiscal year 2025, boston's higher ground (higher ground) continued with its agreement with boston public schools and to coordinate the 14-member surround care coalition and supported children and families served by two local schools, david a. Ellis k-5, and higginson lewis inclusion, and the nearby crispus attucks children's cener (cacc). Coalition members included the boston children's chorus, boston partners in education, cathleen stone island outward bound school (formerly thompson island outward bound education center), center for teen empowerment, docwayne, families first parenting programs, film makers collaborative, jfynetworks, keysteps, mass. Advocates for children, onebead, program for education & resilience (pear), union capital boston. In addition, higher ground placed social work graduate students from local universities to support students and families. We launched the first year of implementation of the surround care coalition work supported by the second 3-year $1 million grant from boston children's hospital. Higher ground, with support of local school leaders and surround care coalition partners, secured funds from bps and boston after school and beyond (basb) and implemented its fifth summer learning academy (sla) again in-person and hosted at the higginson lewis school school and continued its in-person after school programs hosted at the david a. Ellis school. Together the summer learning academy and after school program serve as extended day and extended year learning opportunities for students who are in most need of such support. We continued to prioritize students who are homeless or were recently housed.in fy 2025, higher ground continued its mentoring program that provided employment opportunities to youth and young adults who in turn supported younger students to succeed in their academic endeavors.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.3%; rating input score 78
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: $23.14 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 14.4% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 78.3% of revenue deployed · 74.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $169K · 19 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.