EIN: 221831695
UEI: KDM5K7B9WZ63
Audited by: Ram Associates
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 29, 2026 (161 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on October 30, 2021 — management decision was due April 30, 2022.
This finding is a result of the state of New Jersey?s non-reimbursement of Horizon Health Center Inc. and Affiliate for Medicaid payments. The Center has filed a lawsuit against the State of New Jersey and on settle of this lawsuit, proceeds will be used to pay their obligations inclusive of payroll tax liabilities. The lawsuit that was filed by NJPCA on behalf of all centers is ongoing. While the Bankruptcy suit was pushed to medication, after five rounds, the Center has settled with the state of New Jersey for the Uncompensated Care in the amount of $175,000 which will be kept by the attorneys as part of their lien. In the meantime, the Center is still pursuing Medicaid Wrap payments owed from the state of New Jersey. The Center has entered into a payment plan with the IRS and the State of New Jersey to pay the older taxes owed to the state of New Jersey and IRS and had started making monthly payments.
Show full finding ▾Hide full finding ▴This finding is a result of the state of New Jersey?s non-reimbursement of Horizon Health Center Inc. and Affiliate for Medicaid payments. The Center has filed a lawsuit against the State of New Jersey and on settle of this lawsuit, proceeds will be used to pay their obligations inclusive of payroll tax liabilities. The lawsuit that was filed by NJPCA on behalf of all centers is ongoing. While the Bankruptcy suit was pushed to medication, after five rounds, the Center has settled with the state of New Jersey for the Uncompensated Care in the amount of $175,000 which will be kept by the attorneys as part of their lien. In the meantime, the Center is still pursuing Medicaid Wrap payments owed from the state of New Jersey. The Center has entered into a payment plan with the IRS and the State of New Jersey to pay the older taxes owed to the state of New Jersey and IRS and had started making monthly payments.
In 2020, the Center finally received a partial payment of the Medicaid Lawsuit that began in 2012. Upon receipt the payment additional payments were made to IRS for prior periods and the plan was finalized between our Tax Attorney and the Revenue Officer. Unfortunately, the plan was not entered in the IRS system until early 2021 due to staff working from home and correspondence not being opened except one time per week when they had office hours. Today, we have already made four IRS installment payments and continue to pay our vendors as bills become due
2019-001
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
This finding is a result of the state of New Jersey?s nonreimbursement of Horizon Health Center for Medicaid payments. The Center has filed a lawsuit against the State of New Jersey and on settle of this lawsuit, proceeds will be used to pay their obligations inclusive of payroll tax liabilities. The lawsuit that was filed by NJPCA on behalf of all centers is ongoing. While the Bankruptcy suit was pushed to medication, after five rounds, the Center has settled with the state of New Jersey for the Uncompensated Care in the amount of $175,000 which will be kept by the attorneys as part of their lien. In the meantime, the Center is still pursuing Medicaid Wrap payments owed from the state of New Jersey. The Center has recently started to pay older taxes owed to the state of New Jersey and is current with state of New York taxes. The payment plan that the center entered into covers all previous periods. The Center had hired an Attorney and working with the IRS to negotiate on the payment plan. The finding is repeated as 2018-001 in the 2018 audit.
Show full finding ▾Hide full finding ▴This finding is a result of the state of New Jersey?s nonreimbursement of Horizon Health Center for Medicaid payments. The Center has filed a lawsuit against the State of New Jersey and on settle of this lawsuit, proceeds will be used to pay their obligations inclusive of payroll tax liabilities. The lawsuit that was filed by NJPCA on behalf of all centers is ongoing. While the Bankruptcy suit was pushed to medication, after five rounds, the Center has settled with the state of New Jersey for the Uncompensated Care in the amount of $175,000 which will be kept by the attorneys as part of their lien. In the meantime, the Center is still pursuing Medicaid Wrap payments owed from the state of New Jersey. The Center has recently started to pay older taxes owed to the state of New Jersey and is current with state of New York taxes. The payment plan that the center entered into covers all previous periods. The Center had hired an Attorney and working with the IRS to negotiate on the payment plan. The finding is repeated as 2018-001 in the 2018 audit.
Delinquent Pay roll Taxes ? Payroll processed and taxes for 2019 were paid timely after April 2019 due to the delayed and nonpayment of New Jersey Medicaid Wraparound which represents 29 % of the Center's income. The Center received a payment agreement in 2020 and management continues to both pay and meet with the IRS to ensure compliance. NJPCA's lawsuit is progressing finally with the State signaling in March 2020 that it was willing to make lumpsum payment to the Health Centers and additional payment on the 2018 through 2019 balances due as per court. Going-Concern ? The financial auditor noted Alliance's going concern due to ongoing payroll liabilities. ? Management continues to work with the corporate lawyers to maintain the plan with the IRS on back taxes as well as continue to work on remaining current on all current taxes and liabilities. ? The Center did just sign a contract with a private group representing over 8,000 people that will make the Center its Primary Medical Home and we are negotiating a per member per month rate that will assist in cashflow. Despite the delay in implementing due to COVID restrictions with workers coming to their office this will net good results in 2021. ? The Center has adopted and began to execute a Financial Recovery plan that included a consolidation of services and reduction of staff. In addition, the Center now increase d hours of operation to ensure that the patients were not impacted by the consolidation of services. The Financial Recovery plan is monitored monthly by both Management and Board of Trustees.
2018-001
As noted in response to finding 2019-001, the Center has stated this finding was caused due to non-payment of funds owed by the state of New Jersey. The Center has managed to continue as a going concern by practicing effective fiscal procedures and paying their operating expenses utilizing operating cash flows. The Center expects to recover their receivables from the state of New Jersey and be in a better financial standing to eliminate the financial conditions posing a threat to its ability to continue as a going concern. The Center completed sale of its property in Jan 2019. The Center is anticipating settlement of Medicaid case which will allow them to be cash positive in terms of working capital needs and allow to meet their payment plan. The finding is repeated as 2018-002 in the 2018 audit.
Show full finding ▾Hide full finding ▴As noted in response to finding 2019-001, the Center has stated this finding was caused due to non-payment of funds owed by the state of New Jersey. The Center has managed to continue as a going concern by practicing effective fiscal procedures and paying their operating expenses utilizing operating cash flows. The Center expects to recover their receivables from the state of New Jersey and be in a better financial standing to eliminate the financial conditions posing a threat to its ability to continue as a going concern. The Center completed sale of its property in Jan 2019. The Center is anticipating settlement of Medicaid case which will allow them to be cash positive in terms of working capital needs and allow to meet their payment plan. The finding is repeated as 2018-002 in the 2018 audit.
Delinquent Pay roll Taxes ? Payroll processed and taxes for 2019 were paid timely after April 2019 due to the delayed and nonpayment of New Jersey Medicaid Wraparound which represents 29 % of the Center's income. The Center received a payment agreement in 2020 and management continues to both pay and meet with the IRS to ensure compliance. NJPCA's lawsuit is progressing finally with the State signaling in March 2020 that it was willing to make lumpsum payment to the Health Centers and additional payment on the 2018 through 2019 balances due as per court. Going-Concern ? The financial auditor noted Alliance's going concern due to ongoing payroll liabilities. ? Management continues to work with the corporate lawyers to maintain the plan with the IRS on back taxes as well as continue to work on remaining current on all current taxes and liabilities. ? The Center did just sign a contract with a private group representing over 8,000 people that will make the Center its Primary Medical Home and we are negotiating a per member per month rate that will assist in cashflow. Despite the delay in implementing due to COVID restrictions with workers coming to their office this will net good results in 2021. ? The Center has adopted and began to execute a Financial Recovery plan that included a consolidation of services and reduction of staff. In addition, the Center now increase d hours of operation to ensure that the patients were not impacted by the consolidation of services. The Financial Recovery plan is monitored monthly by both Management and Board of Trustees.
2018-002
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001, 2016-001
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001, 2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-002, 2015-002
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in New Jersey →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
