Higher Ground Community Alliance
Nonprofit profile at a glance
- EIN
- 800481839
- IRS 990-EZ coverage
- 2013–2015
- Forms available
- Form 990-EZ 2015
- Location
- Cambria Heights, NY, USA
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $210
- Expenses
- $200
- Assets
- $10
Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- SANDRA Y LEDYARD (President)
People named in this filing
- SANDRA Y LEDYARD (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To raise funds towards scholarships for education
What it reported doing in 2015
Raised funds for student scholarships through events
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 82
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.2%; rating input score 95
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 4.8%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 89.6% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 150% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 150% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 95.2% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $200 in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2013 to 2015
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Sustainability: Operating margin scored 55/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.