Horizon Human Services

Nonprofit profile at a glance

EIN
860309747
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Casa Grande, AZ, USA
Phone
5208361688
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$16,579,092
Expenses
$16,032,973
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • SARAH GARLAND (President Elect)
  • GRACE WATSON (President)
  • NORMAN MUDD (CEO)

Highest reported compensation

  • NORMAN MUDD (CEO): $191,855 total reported compensation
  • SARDEV SIDHU (PSYCHIATRIST): $142,416 total reported compensation
  • DR FREDRICK KARST (COO): $113,090 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Outpatient services, intensive outpatient treatment for substance use issues, psychiatric and nursing services, habilitation services and residential programs for adults, substance use residential treatment, transitional housing, assisted living services and domestic violence services for the residents of Pinal, Gila, Yuma, Cochise, Maricopa and Santa Cruz counties in Arizona.

What it reported doing in 2014

Comprehensive mental health, vocational rehabilitation, and substance abuse counseling services for the residents of pinal, gila, yuma, cochise, maricopa, and santa cruz counties in Arizona.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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: 100%; rating input score 100; 69th 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: 3.3%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.4%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: -22.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 86.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.8M in reported program spending
  • Leadership: top reported pay $192K · 15 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.