Civic Intelligence

Level Ground Mixed Martial Arts Inc

EIN 46-3915852 • 501(c)3 • Dorchester, MA

Profile

Provide athletic, academic & career services to youth: athletic training, college access, student trainer certification, workforce development/employment referral.

PO Box 220676Dorchester, MA 02122

www.levelgroundmma.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.26x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

60th percentile

9.8%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$167,831

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.9%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.3%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$863,197

Down $7,491 (-0.9%) from 2023

Liabilities

Down

$245,226

Down $101,514 (-29%) from 2023

Net Assets

Up

$617,971

Up $94,023 (+18%) from 2023

Revenue

Up

$961,004

Up $30,787 (+3.3%) from 2023

Expenses

Up

$866,981

Up $95,670 (+12%) from 2023

Net Income

Down

$94,023

Down $64,883 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2015: $18,413Liabilities 2015: $4192015Assets 2016: $47,802Liabilities 2016: $1,698Net Assets 2016: $46,1042016Assets 2017: $73,463Liabilities 2017: $207Net Assets 2017: $73,2562017Assets 2018: $81,863Liabilities 2018: $5,986Net Assets 2018: $75,8772018Assets 2019: $86,030Liabilities 2019: $8,059Net Assets 2019: $77,9712019Assets 2020: $146,400Liabilities 2020: $24,646Net Assets 2020: $121,7542020Assets 2021: $207,987Liabilities 2021: $31,579Net Assets 2021: $176,4082021Assets 2022: $426,921Liabilities 2022: $61,879Net Assets 2022: $365,0422022Assets 2023: $870,688Liabilities 2023: $346,740Net Assets 2023: $523,9482023Assets 2024: $863,197Liabilities 2024: $245,226Net Assets 2024: $617,9712024

Highlighted filing

2024

Assets$863,197
Liabilities$245,226
Net Assets$617,971

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $75,090Expenses 2015: $60,160Net Income 2015: $14,9302015Revenue 2016: $127,427Expenses 2016: $99,737Net Income 2016: $27,6902016Revenue 2017: $211,947Expenses 2017: $184,795Net Income 2017: $27,1522017Revenue 2018: $234,957Expenses 2018: $235,336Net Income 2018: -$3792018Revenue 2019: $246,731Expenses 2019: $244,637Net Income 2019: $2,0942019Revenue 2020: $346,427Expenses 2020: $302,644Net Income 2020: $43,7832020Revenue 2021: $521,732Expenses 2021: $467,078Net Income 2021: $54,6542021Revenue 2022: $805,723Expenses 2022: $631,762Net Income 2022: $173,9612022Revenue 2023: $930,217Expenses 2023: $771,311Net Income 2023: $158,9062023Revenue 2024: $961,004Expenses 2024: $866,981Net Income 2024: $94,0232024

Highlighted filing

2024

Revenue$961,004
Expenses$866,981
Net Income$94,023

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$964,858
Mission and Program Overview

Mission

Provide athletic, academic & career services to youth: Athletic Training, College Access, Student Trainer Certification, Workforce Development/Employment Referral.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$212,087$299,030▲ $86,943
Pledges and Grants Receivable$309,443$290,151▼ $19,292
Land, Buildings, and Equipment, Net$68,347$55,198▼ $13,149
Prepaid Expenses and Deferred Charges$12,097$17,710▲ $5,613
Other Notes and Loans Receivable, Net$12,797--
Inventories for Sale or Use$2,264$1,642▼ $622
Accounts Receivable-$196-
Total Assets$870,688$863,197▼ $7,491
Other Assets Total$253,653$199,270▼ $54,383
Liabilities
Other Liabilities$275,439$211,545▼ $63,894
Unsecured Notes Loans Payable$20,000$19,761▼ $239
Accounts Payable and Accrued Expenses$51,301$13,920▼ $37,381
Total Liabilities$346,740$245,226▼ $101,514
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$234,505$361,888▲ $127,383
Net Assets With Donor Restrictions$289,443$256,083▼ $33,360
Total Net Assets Fund Balance$523,948$617,971▲ $94,023
Total Liabilities and Net Assets / Fund Balance$870,688$863,197▼ $7,491

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,669$31,651$73,320
Leasehold Improvements$13,529$1,671$15,200
Other Assets Org$5,300--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexandra FullerExecutive DirectorFT$112,579$55,252$167,831

Board Members and Trustees

NameTitle
Jerry YuanBoard Member
Pamela IndeckBoard Member
Paul KargerBoard Member
Roggiero J SpillereBoard Member
Sheng WangBoard Member
Steeve JozzardBoard Member
Sajeev PopatBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$888,120
Program Service Revenue
$53,139
Investment Income
$6,818
Other Revenue
$12,927
All Other Contributions
$618,249
Change in Net Assets
$94,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$960,043
Revenue Not Reported on Financial Statements
$961
Other Revenue Adjustments
$961
Total Revenue per Audited Statements
$960,043
Total Revenue per Form 990
$961,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$598,188
Other Expenses$268,793
Total Fundraising Expense$28,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$397,262--$397,262
Current Officers, Directors, Trustees, and Key Employees$72,048$24,016$24,016$120,080
Occupancy$103,020$1,768-$104,788
Payroll Taxes$48,916$2,503$2,503$53,922
Fees for Services Other$41,154--$41,154
Other Employee Benefits$24,424$1,250$1,250$26,924
Fees for Services Accounting-$19,030-$19,030
Office Expenses$1,732$13,041$583$15,356
Depreciation Depletion$12,221$3,055-$15,276
Insurance$9,764$1,226$200$11,190
Other Expenses$10,772$36$7$10,772
Information Technology$3,616$904-$4,520
Travel$3,125$841-$3,966
Advertising-$1,649-$1,649
Interest-$961-$961
All Other Expenses$290--$290
Fees for Services Legal-$240-$240
Total Functional Expenses$767,902$70,520$28,559$866,981

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$866,981
Expenses per Audited Statements$866,020
Total Expenses per Audited Statements$866,020
Expenses Not Reported on Financial Statements$961
Other Expense Adjustments$961
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$211,545
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The board reviews the statements and form 990. Management and the board resolves any questions and then the form 990 and any other reports are filed.

Conflict of interest policy compliance Part VI line 12C

All members of the board are required to sign annually a conflict of interest statement and reaffirm their commitment to the policy; any questions or notifications are brought to the board and resolved on an ongoing basis at board meetings.

CEO executive director top management comp Part VI line 15A

The board reviews, researches, and approves all compensation for officers and key employees.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Level Ground Mixed Martial Arts Inc
EIN
46-3915852
In Care Of
% ALEXANDRA FULLER
Phone
6175143753
Address
PO BOX 220676, DORCHESTER, MA 02122

Signing Officer

Name
Alexandra Fuller
Title
Executive Director
Phone
6175143753
Signed
2025-10-02
Discuss with paid preparer
No

Organization Details

Principal Officer
Alexandra Fuller
Formed
2013
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
67

Preparer

Firm
M Accounting Services LLC
Address
1770 MASSACHUSETTS AVENUE NUM 158, CAMBRIDGE, MA 02140
Preparer
Monica Fernandes
Phone
6174408257
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Program stipends for instructors and students - $98,770

Part III response or note to any other line in Part III

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.

Financial Statement Notes

Part XI, Line 4B-Other revenue not included on Sch D but on 990

Interest expense netted against interest incme $961

Part XII, Line 4B-Other expenses not included on Sch D but on 990

Interest expense netted against interest incme $961

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTEREST EXPENSE NETTED AGAINST INTEREST INCME $961
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INTEREST EXPENSE NETTED AGAINST INTEREST INCME $961
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b-Other revenue not included on Sch D but on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b-Other expenses not included on Sch D but on 990
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE STATEMENTS AND FORM 990. MANAGEMENT AND THE BOARD RESOLVES ANY QUESTIONS AND THEN THE FORM 990 AND ANY OTHER REPORTS ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD ARE REQUIRED TO SIGN ANNUALLY A CONFLICT OF INTEREST STATEMENT AND REAFFIRM THEIR COMMITMENT TO THE POLICY; ANY QUESTIONS OR NOTIFICATIONS ARE BROUGHT TO THE BOARD AND RESOLVED ON AN ONGOING BASIS AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS, RESEARCHES, AND APPROVES ALL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM STIPENDS FOR INSTRUCTORS AND STUDENTS - $98,770
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ATHLETIC 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III response or note to any other line in Part III
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