The Horizons School Inc

Nonprofit profile at a glance

EIN
631251343
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Birmingham, AL, USA
Phone
2053226606
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$790,336
Expenses
$1,111,436
Assets
$1,896,972
Liabilities
$455,678

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • BRIAN F GEIGER (EXECUTIVE DIRECTOR)
  • DON LUTOMSKI (PRESIDENT, INTERIM TREASURER)
  • CRAIG LANDRUM (VICE PRESIDENT)

Highest reported compensation

  • BRIAN F GEIGER (EXECUTIVE DIRECTOR): $109,330 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The horizons school provides a community-based educational program promoting successful transition to independent living for young adults with learning disabilities, autism spectrum and developmental disorders.

What it reported doing in 2023

Group and individual instruction: the horizons school continues to improve its learning program by incorporating best practices and examining student outcomes. Students learn to safely access the community for employment, personal needs, and social activities using public transit. Functional literacy classes enhanced students' skills for independent living and work. University fieldwork students implemented prevocational functional assessments to help match horizons students to community internships and employment. Students learned about the successful transition from pediatric to adult health care, and also participated in weekly fitness classes taught at a nearby university. Horizons effectively collaborates with faith-based organizations, state agencies, and other nonprofit organizations for family education, disability awareness training for employers, and to host public job fairs. Community living support: our residential program expanded to enhance independent living skills practiced in community apartments managed by the school. Several deserving students benefited from financial assistance to defray cost of rent and utilities. Residential staff presented monthly seminars on topics, such as personal and neighborhood safety, supportive peer relationships, organizing and cleaning student apartments, and avoiding risky practices. Students improved social communication and cooperative meal planning during evening dining groups. Fire and safety drills were conducted monthly. Career development: career staff provided group instruction, individual guidance and job-site assistance to prepare students for paid employment. Horizons expanded its collaboration with vocational agencies in southeastern states, offering new training opportunities to young adults with disabilities. Students gained computing skills, learned safe food handling and cashiering. Many have completed online training modules for employment in hospitality and leisure and retail/customer service. We recruited new business partners, providing additional job shadows, internships and paid jobs for horizons students.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 85% 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 a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 50.7%; rating input score 51
  • Fundraising efficiency: $7.74 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 50.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $564K in reported program spending
  • Leadership: top reported pay $109K · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.