Horizon Lodge INC FY2021 filing

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To provide caring and affordable environments and services to foster dignified living for residents of pondera county, montana. We DO this by providing housing and support services for elderly and disabled individuals who meet occupancy requirements.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$23K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $14K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$23K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$45K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$398K
Spent
$443K
To programs
60%
Net assets
$548K
By yearFY2021–FY2025
Revenue
$398K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$398K
FY2022$463K
FY2023$512K
FY2024$531K
FY2025$573K
Expenses
$443K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$443K
FY2022$470K
FY2023$485K
FY2024$564K
FY2025$584K
Net assets
$548K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$548K
FY2022$541K
FY2023$568K
FY2024$540K
FY2025$524K

From the FY2021 Form 990 (year ending May 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $266K Management & general 40% · $177K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990; $23K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Administrator
$23,122Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vise President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Estelle Rauscher$19,914$19,835$19,273$17,675$23,122

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Horizon Lodge INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers housing and support services for elderly and disabled individuals in Pondera County.

Questions for Horizon Lodge INC

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1 program · $266K · in their own filed words · FY2020
01

The organization operates an apartment complex of 71 units under section 236 and section 8 of the national housing act. At the current year end, 51 of the 71 units were occupied. The tenants are at least 62 years old or are disabled.

$266Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$398K
Ln 12
Fees for servicesLn 2g$371K
Other incomeLn 4–11$28K
Investment incomeLn 3$213
Money outPt IX
$443K
Ln 25
Programscol B$266K
Managementcol C$177K
Owns and owesPt X
$548K
net assets · Ln 32
Cash and savingsLn 1–2$237K
Total assetsLn 16$593K
LiabilitiesLn 26$45K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$371K
Investment incomeLn 3$213
Other incomeLn 4–11$28K
Total revenueLn 12$398K
Assets in detailPt X, end of year
CashLn 1$226K
SavingsLn 2$11K
Cash and savings togetherLn 1–2$237K
Accounts receivableLn 4$2K
Inventories for sale or useLn 8$9K
Land, buildings, equipmentLn 10c$314K
Other assetsLn 15$31K
Total assetsLn 16$593K
LiabilitiesLn 26$45K
Net assetsLn 32$548K
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$228K$237K
Land, buildings, equipmentLn 10c$359K$314K
Total assetsLn 16$629K$593K
LiabilitiesLn 26$66K$45K
Net assetsLn 32$563K$548K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$17K$17K
Other salaries and wagesLn 7$121K$83K$38K
Other fees for servicesLn 11g$11K$6K$4K
Advertising and promotionLn 12$8K$5K$3K
Office expensesLn 13$75K$45K$30K
OccupancyLn 16$71K$43K$28K
TravelLn 17$600$360$240
InterestLn 20$159$127$32
Depreciation, depletion and amortizationLn 22$45K$27K$18K
Other expenses (24a–d)Ln 24$95K$57K$38K
Total functional expensesLn 25$443K$266K$177K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 20, 2026 $573K$584K−$12K$524K 990 PDF
FY2024Filed with the IRS Apr 14, 2025 $531K$564K−$32K$540K 990 PDF
FY2023Filed with the IRS Apr 19, 2024 $512K$485K$27K$568K 990 PDF
FY2022Filed with the IRS Oct 16, 2023 $463K$470K−$7K$541K 990 PDF
FY2021 ViewingFiled with the IRS Mar 25, 2022 $398K$443K−$44K$548K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $398,371 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $394,971$370,627
I-10 Investment incomePrior year $1,031$213
I-11 Other revenuePrior year $17,352$27,531
I-12 Total revenuePrior year $413,354$398,371
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $146,445$138,038
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $312,632$304,584
I-18 Total expensesPrior year $459,077$442,622
I-19 Revenue less expensesPrior year −$45,723−$44,251
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $398,371 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $370,627$370,627
VIII-3 Investment incomeRelated to mission $213$213
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $27,531$27,531
VIII-12 Total revenueRelated to mission $398,371 · Unrelated business $0 · Excluded from tax $0$398,371
Part IX · Statement of functional expenses $442,622 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $17,132$17,132
IX-7 Other salaries and wagesPrograms $82,823 · Management $38,083$120,906
IX-11g Other fees for servicesPrograms $6,349 · Management $4,232$10,581
IX-12 Advertising and promotionPrograms $4,531 · Management $3,020$7,551
IX-13 Office expensesPrograms $45,235 · Management $30,156$75,391
IX-16 OccupancyPrograms $42,571 · Management $28,380$70,951
IX-17 TravelPrograms $360 · Management $240$600
IX-20 InterestPrograms $127 · Management $32$159
IX-22 Depreciation, depletion and amortizationPrograms $26,847 · Management $17,898$44,745
IX-24 Other expenses (24a–d)Programs $56,763 · Management $37,843$94,606
IX-25 Total functional expensesPrograms $265,606 · Management $177,016 · Fundraising $0$442,622
Part X · Balance sheet $592,678 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $226,988$226,123
X-2 Savings and temporary cash investmentsStart of year $821$10,982
X-4 Accounts receivableStart of year $2,982$2,155
X-8 Inventories for sale or useStart of year $11,995$8,600
X-10c Land, buildings and equipment, netStart of year $358,536$313,791
X-15 Other assetsStart of year $27,672$31,027
X-16 Total assetsStart of year $628,994$592,678
X-17 Accounts payable and accrued expensesStart of year $27,943$24,127
X-23 Secured mortgages and notes payableStart of year $19,075$0
X-25 Other liabilitiesStart of year $19,068$20,935
X-26 Total liabilitiesStart of year $66,086$45,062
X-27 Net assets without donor restrictionsStart of year $562,908$547,616
X-32 Total net assets or fund balancesStart of year $562,908$547,616
X-33 Total liabilities and net assetsStart of year $628,994$592,678
Part XI · Reconciliation of net assets $547,616 net assets at year end
XI-1 Total revenue$398,371
XI-2 Total expenses$442,622
XI-3 Revenue less expenses−$44,251
XI-4 Net assets at start of year$562,908
XI-9 Other changes in net assets$28,959
XI-10 Net assets at end of year$547,616

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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