Horizon Health Alliance Ltd

Nonprofit profile at a glance

EIN
161396939
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Getzville, NY, USA
Phone
7168312700
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

Official website

Reported finances

Revenue
$11,140,186
Expenses
$10,723,149
Assets
$9,309,773
Liabilities
$2,125,695

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ERIN DIGIROLAMO (CEO)
  • BRANDY VANDERMARK-MURRAY (PRESIDENT)

Highest reported compensation

  • ERIN DIGIROLAMO (CEO): $452,574 total reported compensation
  • BRANDY VANDERMARK-MURRAY (PRESIDENT): $335,606 total reported compensation
  • JOSHUA MORRA (MEDICAL DIRECTOR HHS): $299,044 total reported compensation

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

Overview

Mission

Horizon health alliance, ltd. Provides administrative services to related not-for-profit organizations.

What it reported doing in 2024

Horizon health alliance, ltd. Provides all fiscal executive, quality improvement, personnel management, facility development/management, contract development and corporate compliance services to its affiliated not-for-profit organizations horizon health services, inc. And horizon village, inc. Horizon health alliance, ltd. Had $4,053,245 of program and $6,672,484 of administrative expense for the year ended 2024.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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 - 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: 33
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37%; rating input score 37
  • Program expense ratio: 37.8%; rating input score 38
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 37% of revenue deployed · 37.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.1M in reported program spending
  • Leadership: top reported pay $453K · 15 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.