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Nonprofiteer
← HIGHER GROUND ACADEMY

Form 990 for tax year 2023

Filed by HIGHER GROUND ACADEMY.

Totals

Total revenue
$19,768,393
Total expenses
$19,283,536
Contributions and grants received
$19,576,339
Grants paid
$0
Program service revenue
$42,324
Investment income
$149,730
Other revenue
$0
Total assets, end of year
$18,075,430
Total liabilities, end of year
$10,414,496
Net assets or fund balances, end of year
$7,660,934
Program services expenses (Part IX)
$13,848,206
Management and general expenses
$5,435,330
Fundraising expenses
$0
Program service expenses (Part III)
$13,848,206

Program services were 71.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $19,473,133

  • 1f · All other contributions, gifts and grants

    $103,206

  • 2a · Program service revenue: OTHER PROGRAM REVENUES

    total $26,948 · related or exempt $26,948

  • 2b · Program service revenue: CHARGES FOR SERVICES

    total $15,376 · related or exempt $15,376

  • 3 · Investment income

    total $149,730 · excluded $149,730

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $344,061 · program services $157,219 · management and general $186,842

  • 7 · Other salaries and wages

    total $7,753,443 · program services $6,894,729 · management and general $858,714

  • 8 · Pension plan contributions

    total $1,138,401 · program services $1,101,835 · management and general $36,566

  • 9 · Other employee benefits

    total $1,112,285 · program services $948,109 · management and general $164,176

  • 10 · Payroll taxes

    total $606,328 · program services $463,235 · management and general $143,093

  • 11b · Fees: legal

    total $1,375 · program services $1,375

  • 11c · Fees: accounting

    total $176,400 · program services $176,400

  • 11g · Fees: other

    total $3,588,499 · program services $1,996,099 · management and general $1,592,400

  • 14 · Information technology

    total $41,395 · program services $41,395

  • 16 · Occupancy

    total $2,300,850 · management and general $2,300,850

  • 17 · Travel

    total $65,318 · program services $34,778 · management and general $30,540

  • 22 · Depreciation, depletion and amortization

    total $140,652 · program services $40,951 · management and general $99,701

  • 23 · Insurance

    total $17,630 · management and general $17,630

  • 24a · Other expenses: FOOD

    total $1,027,549 · program services $1,027,549

  • 24b · Other expenses: NON-INSTRUCTIONAL SUPPL

    total $427,664 · program services $427,664

  • 24c · Other expenses: INSTRUCTIONAL SUPPLIES

    total $262,765 · program services $262,765

  • 24d · Other expenses: FURNITURE AND EQUIPMENT

    total $117,950 · program services $117,950

  • 24e · All other expenses

    total $160,971 · program services $156,153 · management and general $4,818

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $138,061

  • 2 · Savings and temporary cash investments

    beginning of year $8,585,033 · end of year $10,614,203

  • 3 · Pledges and grants receivable

    beginning of year $3,819,659 · end of year $1,984,222

  • 4 · Accounts receivable

    beginning of year $42,369 · end of year $127,024

  • 9 · Prepaid expenses and deferred charges

    beginning of year $80,457 · end of year $86,195

  • 10a · Land, buildings and equipment: cost or other basis

    $2,420,882

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,312,899

  • 10c · Land, buildings and equipment, net

    beginning of year $1,248,635 · end of year $1,107,983

  • 15 · Other assets

    beginning of year $4,555,907 · end of year $4,155,803

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,481,882 · end of year $1,454,885

  • 24 · Unsecured notes and loans payable

    beginning of year $187,666 · end of year $137,462

  • 25 · Other liabilities

    beginning of year $9,624,496 · end of year $8,822,149

  • 29 · Capital stock, trust principal or current funds

    beginning of year $6,245,040 · end of year $6,856,191

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $1,060,969 · end of year $970,521

  • 31 · Retained earnings, endowment or other funds

    beginning of year -$129,932 · end of year -$165,778

Mission and programs · 2023

Mission

TO PREPARE STUDENTS TO BECOME SUCCESSFUL, ETHICAL, AND RESPONSIBLE CITIZENS WHO ARE READY FOR ALL THE CHALLENGES OF THE TWENTY-FIRST CENTURY. TO THAT END, STUDENTS GRADUATING FROM THE ACADEMY WILL BE COLLEGE READY, STEWARDS OF THE ENVIRONMENT, AND ETHICAL CITIZENS WHO VALUE HARD WORK, HONESTY, INTEGRITY, EQUITY, AND DIVERSITY.

  • THE GOAL IS TO ENCOURAGE STUDENT'S MAXIMUM INTELLECTUAL AND LEADERSHIP DEVELOPMENT TO MEET 21ST CENTURY STANDARDS OF EDUCATION THROUGH CONCERTED PREPARATION TO PURSUE POST-SECONDARY AND POST-BACCALAUREATE STUDIES. IT IS INTENDED THAT STUDENTS GRADUATING FROM HIGHER GROUND ACADEMY WILL BE ADEQUATELY PREPARED TO ASSUME LEADERSHIP ROLES IN THEIR COMMUNITIES AND IN THEIR FIELDS OF ENDEAVOR. DURING THE FISCAL YEAR ENDED JUNE 30, 2024 THE ACADEMY SERVED AN ESTIMATED 1,080 STUDENTS.

    Expenses $13,848,206 · Revenue $42,324

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • NELIYA TKACHENKO

    BOARD MEMBER

    Total calculated
    $76,775
    From this org
    $68,397
    From related orgs
    $0
    Other
    $8,378
    Hours/week
    42

  • DANIEL MCGRATH

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • DENISE TOUSSAINT

    VICE CHAIR/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • BRIAN SWERINE

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • LIBAN AHMED

    BOARD MEMBER

    Total calculated
    $77,179
    From this org
    $63,275
    From related orgs
    $0
    Other
    $13,904
    Hours/week
    2

  • SHANNON TANGHE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MARY TATE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • SAMUEL YIGZAW

    EXECUTIVE DIRECTOR

    Total calculated
    $222,855
    From this org
    $196,700
    From related orgs
    $0
    Other
    $26,155
    Hours/week
    42

    Schedule J breakdown matched by us

    Base
    $196,700
    Bonus
    $0
    Other
    $0
    Deferred
    $17,340
    Nontaxable benefits
    $8,815
    Filer's total
    $222,855

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
13 January 2025
IRS schema version
2023v6.0
Source object
202540169349300444

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