Horizons A Family Service Alliance in Cedar Rapids, Iowa (IA)

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Horizons A Family Service Alliance
Employer Identification Number (EIN)421135083
Name of OrganizationHorizons A Family Service Alliance
AddressPO BOX 667, Cedar Rapids, IA 52406-0667
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Combat juvenile delinquency, Other instruction and training
SubsectionCharitable Organization
Ruling Date04/1980
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,972,061
Amount of Income$6,365,071
Form 990 Revenue Amount$6,353,723
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Group Home (Long Term)


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Amount of income in 2012: $6,365,071
Horizons A Family Service Alliance: 

 $6,365,071
Other organizations performing similar types of work: 

 $158,180

Assets in 2012: $4,972,061
This organization: 

 $4,972,061
Other organizations performing similar types of work: 

 $179,951

Expenses in 2007: $5,218,688
Horizons A Family Service Alliance: 

 $5,218,688
Other organizations performing similar types of work: 

 $711,415

Income to expenses ratio in 2007: 0.9
Horizons A Family Service Alliance: 

 0.9
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 82.1%
Horizons A Family Service Alliance: 

 82.1%
Other organizations performing similar types of work: 

 93.2%

Number of employees in 2007: 135
Horizons A Family Service Alliance: 

 135
Other organizations performing similar types of work: 

 50

Employees paid over $50,000 in 2007: 4.4%
Horizons A Family Service Alliance: 

 4.4%
Other organizations performing similar types of work: 

 4.0%

Grants share in income in 2007: 32.0%
This organization: 

 32.0%
Other organizations performing similar types of work: 

 7.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420062007
Total revenue$3,547,918$3,586,575$2,690,975$3,202,040$2,926,183$5,264,532$4,799,833
Contributions, gifts, grants, and similar amounts received$80,160$408,369$459,079$257,132$214,614$1,111,841$1,538,175
Contributions to donor advised funds$0$0
Direct public support$80,160$408,369$53,608$87,602$57,303$159,860$140,085
Indirect public support$0$0$0$0$3,814$404,132$768,589
Government contributions (grants)$0$0$405,471$169,530$153,497$547,849$629,501
Program service revenue including government fees and contracts$3,370,097$3,150,029$2,228,010$2,934,048$2,695,460$4,086,505$3,463,920
Membership dues and assessments$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$52,282$33,789$9,030$6,898$13,509$27,711$22,606
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$17,998$14,730
Gross rents$0$0$0$0$0$17,998$14,730
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$44,259$-5,612$-5,144$3,962$0$4,134$-239,678
Gross amount from sales of assets other than inventory$113,365$409,692$1,950$5,113$0$17,960$880,000
Less: cost or other basis and sales expenses$69,106$415,304$7,094$1,151$0$13,826$1,119,678
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$1,120$0$0$0$2,600$16,343$80
Total expenses$3,448,612$3,281,668$2,588,010$3,156,201$3,060,971$5,431,402$5,218,688
Program services$3,320,966$3,199,937$1,918,860$2,439,618$2,333,746$4,381,091$4,284,607
Management and general$0$0$635,702$657,632$679,522$962,868$793,612
Fundraising$127,646$81,731$33,448$32,841$32,692$87,443$140,469
Payments to affiliates$0$0$0$26,110$15,011$0$0
Net assets or fund balances at end of year$2,568,450$2,873,357$2,976,322$3,022,161$2,877,307$4,599,974$4,181,119
Excess or (deficit) for the year$99,306$304,907$102,965$45,839$-134,788$-166,870$-418,855
Net assets or fund balances at beginning of year$2,469,144$2,568,450$2,873,357$2,976,322$3,022,161$4,766,844$4,599,974
Other changes in net assets or fund balances$0$0$0$0$-10,066$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,218,688$4,284,607$793,612$140,469
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$364,744$80,246$251,672$32,826
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,486,364$2,307,023$122,131$57,210
Pension plan contributions not included above$40,454$35,043$5,411$0
Employee benefits not included above$276,372$244,579$27,366$4,427
Payroll taxes$299,851$261,949$32,818$5,084
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$198,504$162,745$15,372$20,387
Telephone$72,994$47,912$24,689$393
Postage and shipping$14,066$5,253$8,299$514
Occupancy$199,981$153,469$46,009$503
Equipment rental and maintenance$12,781$9,474$3,307$0
Printing and publications$75,872$53,604$16,309$5,959
Travel$191,726$186,515$4,446$765
Conferences, conventions, and meetings$48,781$29,718$9,678$9,385
Interest$0$0$0$0
Depreciation, depletion, etc.$194,253$152,912$40,838$503
Other expenses not covered above$741,945$554,165$185,267$2,513
Balance Sheets
2000200120022003200420062007
Total assets$2,815,499$3,238,771$3,188,533$3,361,454$3,141,337$5,245,819$4,959,681
Cash - non-interest-bearing$250,973$85,851$52,849$0$93,327$634,949$621,600
Savings and temporary cash investments$443,886$649,099$956,329$958,587$865,573$2,521$38,861
Accounts receivable less allowance for doubtful accounts$532,750$366,578$323,899$510,209$346,453$735,678$1,294,392
Pledges receivable less allowance for doubtful accounts$0$242,739$0$0$0$200,509$475,657
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$6,408$6,408$6,408$6,408$0$7,592$7,592
Prepaid expenses and deferred charges$5,648$2,344$15,445$37,420$7,617$65,659$43,056
Investments - publicly-traded securities$0$0
Investments - other securities$408,597$500,000$0$0$9,679$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$5,985$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$1,161,252$1,385,752$1,832,452$1,848,830$1,807,220$3,583,411$2,463,761
Other assets, including program-related investments$0$0$1,151$0$11,468$15,500$14,762
Total liabilities$247,049$365,414$212,211$339,293$264,030$645,845$778,562
Accounts payable and accrued expenses$247,049$365,414$212,211$251,916$259,689$643,971$732,052
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$4,872$4,341$1,874$46,510
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$0$0$82,505$0$0$0
Total liabilities and net assets/fund balances$2,815,499$3,238,771$3,188,533$3,361,454$3,141,337$5,245,819$4,959,681
Total net assets or fund balances$2,568,450$2,873,357$2,976,322$3,022,161$2,877,307$4,599,974$4,181,119
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420062007
Total revenue$3,547,918$3,586,575$2,690,975$3,202,040$2,926,183$5,264,532$4,799,833
Total revenue, gains, and other support per audited financial statements$3,547,918$3,586,575$2,705,934$3,215,366$2,942,329$5,266,031$4,801,032
Other expenses$0$0$14,959$13,326$16,146$1,499$1,199
Net unrealized gains on investments$0$0$0$0$2,926$0$0
Donated services and use of facilities$0$0$14,959$13,326$13,220$1,499$1,199
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420062007
Total expenses$3,448,612$3,281,668$2,588,010$3,156,201$3,060,971$5,431,402$5,218,688
Total expenses and losses per audited financial statements$3,448,612$3,281,668$2,602,969$3,169,527$3,074,191$5,432,901$5,219,887
Other revenue$0$0$14,959$13,326$13,220$1,499$1,199
Donated services and use of facilities$0$0$14,959$13,326$13,220$1,499$1,199
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$106,000$7,993$0
40$80,000$7,502$0
40$75,112$9,683$0
40$71,080$7,374$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings14
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006135
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$-202,262$3,463,920
Program service revenue
Program service revenue 1000000$000$0$3,463,920
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$22,606$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$14,730$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-239,678$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$80$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$63,901$6,537$0
$55,489$3,573$0
$50,000$777$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?Yes
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
1999200020012002200320052006
Total$4,355,415$3,603,709$3,592,187$2,696,119$3,202,040$5,481,770$5,128,703
Gifts, grants, and contributions received$216,768$99,660$408,369$459,079$257,132$1,323,436$995,404
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$4,107,702$3,450,647$3,150,029$2,228,010$2,934,048$4,096,915$4,086,505
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$30,945$52,282$33,789$9,030$6,898$46,908$45,709
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$1,120$0$0$3,962$14,511$1,085
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$6,598,324
Contributions, Gifts, Grants and Other Similar Amounts$959,737
Program Service Revenue$5,506,750
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$2,459
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$113,774
Gross rents (Real / Personal)$113,774 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$113,774 / $0
Net gain from sales of assets other than inventory$20
Gross amount from sales of assets other than inventory (Securities / Other)$20 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$20 / $0
Net income from fundraising events$15,584
Gross income from fundraising events$22,301
Less: direct expenses$6,717
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$7,327,939
Compensation of current officers, directors, trustees, and key employees$252,692
Other salaries and wages$4,020,958
Payroll taxes$362,289
Professional fundraising services$0
Other$2,692,000
Balance Sheet (for 2011)
Total assets$6,285,891
Total liabilities$1,046,521
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,046,521
Total net assets or fund balances$5,239,370
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$30,601,656
Gifts, grants, contributions, and membership fees received$7,862,803
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$22,438,041
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$277,346
Other$23,466
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18Homes For Children, Grandfather Home For Children IncPO BOX 98, Banner Elk, NC 28604-0098NC2004-11$10,201,427
19Childrens Home Society Of Florida Foundation Inc1375 S Semrn Blvd Ste 1345b, Winter Park, FL 32792-5513FL1991-04$7,969,813
20Ability Plus Inc1040 Research Blvd, Madison, AL 35758-2069AL2005-11$7,709,823
Number of organizations performing similar types of work
Alaska5
Alabama16
Arkansas9
Arizona13
California242
Colorado21
Connecticut6
District of Columbia7
Delaware2
Florida73
Georgia85
Hawaii3
Iowa1
Idaho1
Illinois27
Indiana23
Kansas4
Kentucky16
Louisiana9
Massachusetts20
Maryland37
Maine8
Michigan43
Minnesota11
Missouri24
Mississippi15
Montana2
North Carolina61
North Dakota1
Nebraska9
New Jersey35
New Mexico7
Nevada6
New York28
Ohio50
Oklahoma15
Oregon8
Pennsylvania33
Rhode Island1
South Carolina21
South Dakota3
Tennessee22
Texas70
Utah5
Virginia29
Vermont2
Washington21
Wisconsin9
West Virginia3
Wyoming1
International5
Total1,168

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