Horizons Unlimited of San Francisco Inc

Nonprofit profile at a glance

EIN
237103035
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,927,030
Expenses
$3,327,464
Assets
$4,718,872
Liabilities
$1,824,194

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

Leadership & pay

5 people listed

Highest reported compensation

  • CELINA LUCERO (Executive Dir.): $174,184 total reported compensation

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

Overview

Mission

Horizons Unlimited of San Francisco, Inc. (Horizons), established in 1965, is a community based organization located in the Mission District, and offers substance use prevention (Prevention Education), early intervention and mental health and wellness (Treatment), employment/workforce development (Employment), multimedia arts and leadership and empowerment services (Leadership/Empowerment), to at-risk youth ages 10-24, and their families residing in the Mission District and throughout San Francisco. Horizons' substance use Prevention Education services include three evidence-based interventions: Strengthening Families Program (SFP), Communities Mobilizing for Change of Alcoholism (CMCA), and Botvin Life Skills Training (LST). In addition, our Level Up program offers a counselor-in training program, peer mentoring program, and a cohort-based education series to high school youth. All programs offer structured curriculum to educate participants on substance use prevention strategies and

What it reported doing in 2024

Our largest program services are our Prevention Education, Treatment and Leadership/Empowerment.Our Prevention Education program is our largest program service. Accomplishments include reaching our projected number of youth and families to be served, graduating more families than projected from our Strengthening Families program and retaining and hiring skilled program staff consistent with budget and program needs. Our Treatment program is our second largest program service. Our accomplishments include reaching hundreds of youth and families through outreach efforts, providing service navigation and linkage to youth in need of support services and supporting clients receiving therapy in achieving their goals. Our Leadership/Empowerment program is our third largest program service. Our accomplishments include providing multimedia skills training, engaging with leaders in the community, and retaining skilled program staff consistent with budget and program needs.

Operating model

Revenue model
Grant-funded. 82% 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 most voting board members are independent. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 61
  • Accountability: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 70
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 15.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 27.4% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 81.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $174K · 5 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.