Educational Center for Applied Ekistics Inc

Nonprofit profile at a glance

EIN
581291952
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2021
Location
Atlanta, GA, USA
Phone
4043782219
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$6
Expenses
$10,415
Assets
$108,328
Liabilities
$37,881

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ALDEN MAHLER-LEVINE (President)

People named in this filing

  • CELIA WASHINGTON (BOARD MEMBER)
  • PATRICK GARVER (BOARD MEMBER)
  • SALLY GUSTIN (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Horizons was a small, diverse school which continually challenged every community member to grow. It demanded respect for each individual. At horizons, we strove to develop in students values and skills that ensured them the maximum number of opportunities.

What it reported doing in 2024

HISTORICALLY, THE ORGANIZATION OPERATED A SCHOOL THAT BENEFITS STUDENTS K THRU 12 WHO, FOR A VARIETY OF REASONS, MIGHT OTHERWISE NOT RECEIVE AN APPROPRIATE EDUCATION. beginning in 2017, the organization began winding down activities.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -173,483.3%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 10.4; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -19.4% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -7.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 7 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.