Civic Intelligence

Hortus Foundation Inc.

EIN 85-2626981 • 501(c)3 • Hartsdale, NY

Pub. 78 Eligible990-N CoverageNTEE X22

Profile

The Foundation seeks to promote the orthodox, Magisterial Catholic faith and tradition through formation activities, tools, and materials that edify; to evangelize through film, art, architecture, and archaeology; to deepen appreciation of Catholic history through religious pilgrimages to, and restoration and preservation of, churches, shrines, and other religious sites worldwide that have spiritual, historical, architectural, and/or artistic significance; to engage in projects that manifest principles of solidarity, charity to the poor, and Catholic Social Teaching; to support related activities of Catholic dioceses, religious orders, ministries, apostolates, and other religious entities with similar visions and goals; and to promote devotion to Saint Angelo DAcri.

25 Lytton AveHartsdale, NY 10530

www.hortusfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

39%

Higher net margin than 76% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$240,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

NTEE X • $1M-$5M nonprofits • Source year 2024

Asset Growth

91st percentile

92%

Faster asset growth than 91% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

80%

Faster revenue growth than 88% of similar nonprofits.

NTEE X • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,476,448

Up $705,522 (+92%) from 2023

Liabilities

Up

$6,213

Up $6,213 from 2023

Net Assets

Up

$1,470,235

Up $699,309 (+91%) from 2023

Revenue

Up

$1,778,915

Up $789,908 (+80%) from 2023

Expenses

Up

$1,079,606

Up $832,651 (+337%) from 2023

Net Income

Down

$699,309

Down $42,743 (-5.8%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2023: $770,926Liabilities 2023: $0Net Assets 2023: $770,9262023Assets 2024: $1,476,448Liabilities 2024: $6,213Net Assets 2024: $1,470,2352024

Highlighted filing

2024

Assets$1,476,448
Liabilities$6,213
Net Assets$1,470,235

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2023: $989,007Expenses 2023: $246,955Net Income 2023: $742,0522023Revenue 2024: $1,778,915Expenses 2024: $1,079,606Net Income 2024: $699,3092024

Highlighted filing

2024

Revenue$1,778,915
Expenses$1,079,606
Net Income$699,309

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,778,915
Mission and Program Overview

Mission

The Foundation seeks to promote the orthodox, Magisterial Catholic faith and tradition through formation activities, tools, and materials that edify; to evangelize through film, art, architecture, and archaeology; to deepen appreciation of Catholic history through religious pilgrimages to, and restoration and preservation of, churches, shrines, and other religious sites worldwide that have spiritual, historical, architectural, and/or artistic significance; to engage in projects that manifest principles of solidarity, charity to the poor, and Catholic Social Teaching; to support related activities of Catholic dioceses, religious orders, ministries, apostolates, and other religious entities with similar visions and goals; and to promote devotion to Saint Angelo DAcri.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$770,926$1,060,882▲ $289,956
Savings and Temporary Cash Investments-$415,566-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$770,926$1,476,448▲ $705,522
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$6,213-
Total Liabilities$0$6,213▲ $6,213
Net Assets / Fund Balance
Net Assets With Donor Restrictions$500,000$1,417,827▲ $917,827
Net Assets Without Donor Restrictions$270,926$52,408▼ $218,518
Total Net Assets Fund Balance$770,926$1,470,235▲ $699,309
Total Liabilities and Net Assets / Fund Balance$770,926$1,476,448▲ $705,522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alessandro CroccoPresidentFT$240,000$240,000
Colin HowellEmployeeFT$240,000$240,000

Board Members and Trustees

NameTitle
Salvatore FemiaChairman
Joseph T LuciaDirector
Giovanni LoriaSecretary
Sarina RusselTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,763,349
Program Service Revenue
$0
Investment Income
$15,566
Other Revenue
$0
All Other Contributions
$1,763,349
Change in Net Assets
$699,309

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,778,915
Total Revenue per Audited Statements
$1,778,915
Total Revenue per Form 990
$1,778,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$569,800
Salaries, Compensation, and Employee Benefits$509,806
Total Fundraising Expense$43,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$339,642$3,716-$343,358
Current Officers, Directors, Trustees, and Key Employees$204,000$24,000$12,000$240,000
Other Salaries and Wages$115,529$13,592$6,795$135,916
Payroll Taxes$113,807$13,389$6,694$133,890
Fees for Services Legal-$80,170-$80,170
Travel$50,239$5,910$2,955$59,104
Occupancy$15,440$813-$16,253
Office Expenses$9,500$1,118$559$11,177
Advertising$5,604$659$330$6,593
All Other Expenses$1,160$1,363$54$2,577
Insurance$1,821$202-$2,023
Other Expenses$1,164$3,875$13,685$1,164
Total Functional Expenses$887,727$148,807$43,072$1,079,606

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,079,606
Total Expenses per Audited Statements$1,079,606
Total Expenses per Form 990$1,079,606
International Activity

International Summary

Employees
1
Spending
$423,529

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
ItalyContractors, Legal, and SuppliTo Manage the Restoration of T01$423,529
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Hortus Foundation Inc
EIN
85-2626981
Phone
9144411863
Address
25 LYTTON AVE, HARTSDALE, NY 10530

Signing Officer

Name
Alessandro Crocco
Title
Chairman
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alessandro Crocco
Formed
2020
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
Berard & Associates Cpas Pc
Address
44 PARK AVE, SUFFERN, NY 10901
Preparer
George Morfogen
Phone
8453575668
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income tax under Section 501(c) (3) and classified by the Internal Revenue Service as other than a private foundation. Although it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status: to identify and report unrelatedincome: to determine its filing and tax obligations in jurisdictions for which it has nexus: and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that thereare no material uncertain tax positions that require recognition or Disclosure in the financial statements

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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01778915
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0415566
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01763349
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0989007
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015566
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IRS990ScheduleA/SubstantialContributorsTotAmt02353210
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01763349
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0989007
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02752356
IRS990ScheduleA/TotalSupportAmt02767922
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01079606
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01778915
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income tax under Section 501(c) (3) and classified by the Internal Revenue Service as other than a private foundation. Although it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status: to identify and report unrelatedincome: to determine its filing and tax obligations in jurisdictions for which it has nexus: and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that thereare no material uncertain tax positions that require recognition or Disclosure in the financial statements
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01079606
IRS990ScheduleD/TotalRevenuePerForm990Amt01778915
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01778915
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01079606
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0423529
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0ITALY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TO MANAGE THE RESTORATION OF T
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0CONTRACTORS, LEGAL, AND SUPPLI
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalSpentAmt0423529
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ACCRUAL
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1IN THE YEAR ENDED 12/31/24 THE ORGANIZATION EXPENDED 405,063 ON EXPENSES OUTSIDE THE UNITED STATES FOR THE CURRENT YEAR ENDED. THIS INCLUDED:405,063 SPENT IN ITALYTHESE EXPENSES WERE ALL SPENT IN ORDER TO ASSIST IN A CURRENT PROJECT THE AGENCY IS COMPLETING TO MANAGE THE RESTORATION OF THE BASILICA DI CAN CLEMENTE IN ROME, ITALY. $35,600 OF THESE FUNDS WERE FOR LEGAL COSTS RELATED TO THE PROJECT. $337,025 WERE FOR CONTRACTORS AND SURVEYORS FOR THE PROJECT. $29,821 WERE FOR PROJECT RELATED PURCHASES. REMAINING COSTS INCLUDE SECURTY ALARMS, AND OTHER PROJECT RELATED SERVICES.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3f - Method of Accounting
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 3f - Investments and Expenditures
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1240000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALESSANDRO CROCCO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1COLIN HOWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EMPLOYEE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1240000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01476448
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01079606
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0887727
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0480000
IRS990/TotalRevenueGrp/ExclusionAmt015566
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01778915
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0770926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01476448
IRS990/TravelGrp/FundraisingAmt02955
IRS990/TravelGrp/ManagementAndGeneralAmt05910
IRS990/TravelGrp/ProgramServicesAmt050239
IRS990/TravelGrp/TotalAmt059104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 LYTTON AVE
IRS990/USAddress/CityNm0HARTSDALE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010530
IRS990/VotingMembersGoverningBodyCnt05

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