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Level Ground Mixed Martial Arts Inc

EIN 46-3915852 · Boston, MA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood81 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROVIDE ATHLETIC, ACADEMIC & CAREER SERVICES TO YOUTH: ATHLETIC TRAINING, COLLEGE ACCESS, STUDENT TRAINER CERTIFICATION, WORKFORCE DEVELOPMENT/EMPLOYMENT REFERRAL.

Income
$961,004
Spending
$866,981
Spent on programs
89%
Reserves
4.2 months of spending
Largest source of income
donations and private grants, 64%
Employees
67
Highest pay
$167,831, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 81 out of 100. Higher than 55% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.2 months of spending.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 10% of income.

  • Income trend

    15 of 15

    Income rose 3% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 98% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $767,902 spent. FOUNDED IN 2013, LEVEL GROUND EMPOWERS URBAN YOUTH THROUGH ATHLETICS, ACADEMICS, AND EMPLOYMENT OPPORTUNITIES. WE USE MARTIAL ARTS AS A VEHICLE TO CREATE POSITIVE, SUPPORTIVE RELATIONSHIPS WITH OUR STUDENTS AS WELL AS TEACHING KEY VALUES SUCH AS PERSISTENCE AND DETERMINATION. OUR YOUTH-MANAGED TRAINING CENTER IN DORCHESTER INCLUDES TWO ATHLETIC AREAS FOR MARTIAL ARTS, YOGA, AND PERSONAL TRAINING, AND AN ACADEMIC AND CAREER DEVELOPMENT CENTER. THE MAJORITY OF OUR STAFF ARE THE YOUTH WE SERVE. THESE STUDENT TRAINERS ARE RESPONSIBLE FOR ALL ASPECTS OF GYM MANAGEMENT, OPERATIONS, ADMINISTRATION, AND SERVE AS PERSONAL TRAINERS AND MARTIAL ARTS INSTRUCTORS. SEE SCHEDULE O FOR ADDITIONAL DESCRIPTION.
  2. ATHLETIC TRAINING: LEVEL GROUND LEVERAGES TRAINING IN MARTIAL ARTS AND YOGA TO CREATE A POSITIVE RELATIONSHIP WITH YOUTH IN AN ENGAGING AND FUN FASHION. OUR PROFESSIONAL INSTRUCTORS USE THE SPORT TO ESPOUSE THE FOLLOWING VALUES: DISCIPLINE, RESPECT, HUMILITY, TENACITY AND SELF CONTROL. YOUNG PEOPLE OFTEN SEEK TO DEVELOP PHYSICAL SKILLS TO DEAL WITH THE FEAR AND AGGRESSION THAT THEY FACE IN THEIR EVERYDAY ENVIRONMENT. HOWEVER, THROUGH THE GUIDANCE OF CARING INSTRUCTORS, STUDENTS LEARN THAT TRAINING IS MORE THAN PHYSICAL; THAT MENTAL DISCIPLINE AND PERSISTENCE ARE KEY TO REFINE PHYSICAL TECHNIQUES. THESE MENTAL/EMOTIONAL LESSONS ARE TRANSFERABLE TO OUR STUDENTS GROWTH OFF OF THE MAT. OUR YOGA PROGRAM INCORPORATES TEACHINGS OF MINDFULNESS AND PROVIDES YOUTH WITH TOOLS TO MANAGE STRESS. COLLEGE ACCESS: WE ENSURE THAT 100% OF OUR YOUTH THAT WANT TO GO TO COLLEGE SUCCESSFULLY TRANSITION BY OFFERING WEEKLY ACADEMIC TUTORING AND INDIVIDUALIZED GUIDANCE ON THE COLLEGE APPLICATION PROCESS. WE HAVE 5 POST-SECONDARY PARTNERS IN PLACE THAT PROVIDEFREE OR REDUCED COST TUITION. STUDENT TRAINER WORKFORCE DEVELOPMENT PROGRAM: THIS YEAR LONG PROGRAM OFFERS YOUTH THE OPPORTUNITY TO: 1) RECEIVE TECHNICAL TRAINING IN THE FITNESS AND WELLNESS INDUSTRIES, WITH OPTIONS TO PURSUE NATIONALLY RECOGNIZED CREDENTIALS; 2) APPLY SOFT, HAND, AND TECHNICAL SKILLS AT LEVEL GROUND FOR ONE YEAR, WITH THE POTENTIAL 3) DEVELOP TRANSFERABLE SKILLS IN AREAS OF LEADERSHIP, COMMUNICATION, COLLABORATION, AND DISCIPLINE ESSENTIAL TO COMPETE IN A 21ST CENTURY, KNOWLEDGE-BASED ECONOMY THAT MAY BE APPLIED TO FUTURE EMPLOYMENT WITHIN OR OUTSIDE OF THE FITNESS AND WELLNESS INDUSTRIES; 4) ENTER COLLEGE THROUGH THE COLLEGE ACCESS PROGRAM; AND 5) ENGAGE IN SERVICES LEADING TO RELIABLE EMPLOYMENT OPPORTUNITIES.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on June 15, 2016 for not filing returns for three years, and reinstated on June 15, 2016.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2017.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.