Horizon Charter School
Nonprofit profile at a glance
- EIN
- 680474221
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Lincoln, CA, USA
- Phone
- 9164085200
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $26,518,985
- Expenses
- $24,039,954
- Assets
- $19,216,977
- Liabilities
- $1,907,894
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- John Garrard (Chief Executive Officer)
- Jeff Rodzen (President)
- Oksana Krevitsky (Vice President)
- Okasan Krevitsky (President)
Highest reported compensation
- John Garrard (Chief Executive Officer): $308,839 total reported compensation
- Carin Contreras (CAO): $271,995 total reported compensation
- Alison Garcia (Senior Director): $224,821 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In collaboration with home educators, Horizon Charter Schools ensure intentional and relevant student learning by providing tailored and comprehensive educational options to empower EVERY student to develop into a contributing and thriving citizen.
What it reported doing in 2024
Accomplishments: Charter renewal; elevated student math and ELA academic test scores from 2018-2024, ; increased professional development for tall staff; met local indicators for all areas; increased support staff positions and added additional special education teachers
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- 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
SUPPORTED - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 66
- Accountability: 86
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 90.3%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.3%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.8; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 82.2% of revenue deployed · 90.3% of spending went to programs
- Governance: 5 of 6 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $21.7M in reported program spending
- Leadership: top reported pay $309K · 12 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.2M reported
- Consistency: 16 of 16 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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 — Sustainability: Total-asset coverage ratio scored 28/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.