Lone Tree Senior Living FY2021 filing

Tax-deductible

Sidney, MT501(c)(3)Since 1998Health CareEIN 81-0518821Revenue $1.6M in FY2021

On file with the IRSlodgeatlonetree.org216 14th Sw Ave, 59270-0000 · Sidney, MTTax-exempt since Jul 1998Publicly supported — 509(a)(2)

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Our mission is to provide an enriched Living environment for those seeking privacy and independence, while nurturing continued growth of the human spirit through friendship, services and nurse-directed programs.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
4 of 6
filings with a surplus
Average surplus $57K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.5M
130% of total assets
Concern: liabilities are 130% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+8% vs prior year
Spent
$1.5M
To programs
89%
Net assets
−$347K
By yearFY2020–FY2025
Revenue
$1.6M
FY2021▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.4M
FY2023$1.5M
FY2024$1.5M
FY2025$1.6M
Expenses
$1.5M
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.5M
FY2023$1.4M
FY2024$1.6M
FY2025$1.5M
Net assets
−$347K
FY2021▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2020−$498K
FY2021−$347K
FY2022−$383K
FY2023−$306K
FY2024−$320K
FY2025−$252K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1998.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.3M Management & general 11% · $154K

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

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chief of Medical Staff
$0Pt VII · Sec A
Chief of Medical Staff
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Lone Tree Senior Living executive salaries →

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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 15aNo

Programs and updates

Offers assisted living services for senior adults.

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Provided by the organization

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1 program · $1.3M · in their own filed words · FY2020
01

The lodge is an assisted living facility designed for senior adults who wish to maintain their independence in an enriched, comfortable setting among friends, family and a dedicated staff. We provide you with choice, independence, 24-HOUR security, service as you need it, companionship, home-cooked meals, wellness programs, medication…

$1.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$271K
Investment incomeLn 3$1K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.3M
Managementcol C$154K
Owns and owesPt X
−$347K
net assets · Ln 32
Cash and savingsLn 1–2$754K
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$271K
Government grantsLn 1e$261K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$1K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$750K
SavingsLn 2$4K
Cash and savings togetherLn 1–2$754K
Land, buildings, equipmentLn 10c$388K
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.5M
Net assetsLn 32−$347K
OperationsPt I, VI
EmployeesI 531
VolunteersI 619
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$634K$754K
Land, buildings, equipmentLn 10c$460K$388K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$1.6M$1.5M
Net assetsLn 32−$498K−$347K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$629K$563K$66K
Pension plan contributionsLn 8$9K$8K$907
Other employee benefitsLn 9$134K$120K$14K
Payroll taxesLn 10$46K$41K$5K
Accounting feesLn 11c$3K$2K$266
Other fees for servicesLn 11g$172K$154K$18K
Advertising and promotionLn 12$1K$1K$124
Office expensesLn 13$102K$91K$11K
OccupancyLn 16$53K$47K$6K
TravelLn 17$3K$2K$267
Conferences, conventions and meetingsLn 19$749$670$79
InterestLn 20$64K$57K$7K
Depreciation, depletion and amortizationLn 22$71K$64K$8K
InsuranceLn 23$17K$15K$2K
Other expenses (24a–d)Ln 24$148K$132K$16K
All other expensesLn 24e$4K$4K$455
Total functional expensesLn 25$1.5M$1.3M$154K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.5M$68K−$252K 990 PDF
FY2024 $1.5M$1.6M−$14K−$320K 990 PDF
FY2023 $1.5M$1.4M$77K−$306K 990 PDF
FY2022 $1.4M$1.5M−$36K−$383K 990 PDF
FY2021 Viewing $1.6M$1.5M$151K−$347K 990 PDF
FY2020 $1.5M$1.4M$93K−$498K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,608,246 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $14,230$271,332
I-9 Program service revenuePrior year $1,470,261$1,335,890
I-10 Investment incomePrior year $4,748$1,024
I-11 Other revenuePrior year $6,097$0
I-12 Total revenuePrior year $1,495,336$1,608,246
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 $812,469$818,599
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $589,681$638,333
I-18 Total expensesPrior year $1,402,150$1,456,932
I-19 Revenue less expensesPrior year $93,186$151,314
Part VI · Governance 8 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,608,246 across 6 lines filed
VIII-1d Related organizations$10,500
VIII-1e Government grants$260,832
VIII-1h Total contributions, gifts and grants$271,332
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,335,890$1,335,890
VIII-3 Investment incomeExcluded from tax $1,024$1,024
VIII-12 Total revenueRelated to mission $1,335,890 · Unrelated business $0 · Excluded from tax $1,024$1,608,246
Part IX · Statement of functional expenses $1,456,932 across 16 lines filed
IX-7 Other salaries and wagesPrograms $562,893 · Management $66,469$629,362
IX-8 Pension plan contributionsPrograms $7,678 · Management $907$8,585
IX-9 Other employee benefitsPrograms $120,156 · Management $14,189$134,345
IX-10 Payroll taxesPrograms $41,416 · Management $4,891$46,307
IX-11c Accounting feesPrograms $2,254 · Management $266$2,520
IX-11g Other fees for servicesPrograms $153,641 · Management $18,142$171,783
IX-12 Advertising and promotionPrograms $1,054 · Management $124$1,178
IX-13 Office expensesPrograms $91,268 · Management $10,777$102,045
IX-16 OccupancyPrograms $47,006 · Management $5,551$52,557
IX-17 TravelPrograms $2,257 · Management $267$2,524
IX-19 Conferences, conventions and meetingsPrograms $670 · Management $79$749
IX-20 InterestPrograms $57,323 · Management $6,769$64,092
IX-22 Depreciation, depletion and amortizationPrograms $63,925 · Management $7,549$71,474
IX-23 InsurancePrograms $15,287 · Management $1,805$17,092
IX-24 Other expenses (24a–d)Programs $132,375 · Management $15,632$148,007
IX-24e All other expensesPrograms $3,857 · Management $455$4,312
IX-25 Total functional expensesPrograms $1,303,060 · Management $153,872 · Fundraising $0$1,456,932
Part X · Balance sheet $1,166,283 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $631,108$749,616
X-2 Savings and temporary cash investmentsStart of year $3,053$4,253
X-4 Accounts receivableStart of year $6,914$11,418
X-9 Prepaid expenses and deferred chargesStart of year $12,610$12,603
X-10c Land, buildings and equipment, netStart of year $459,866$388,393
X-16 Total assetsStart of year $1,113,551$1,166,283
X-17 Accounts payable and accrued expensesStart of year $132,006$149,433
X-19 Deferred revenueStart of year $0$31,223
X-25 Other liabilitiesStart of year $1,453,860$1,301,428
X-26 Total liabilitiesStart of year $1,611,967$1,513,385
X-27 Net assets without donor restrictionsStart of year −$498,416−$347,102
X-32 Total net assets or fund balancesStart of year −$498,416−$347,102
X-33 Total liabilities and net assetsStart of year $1,113,551$1,166,283
Part XI · Reconciliation of net assets −$347,102 net assets at year end
XI-1 Total revenue$1,608,246
XI-2 Total expenses$1,456,932
XI-3 Revenue less expenses$151,314
XI-4 Net assets at start of year−$498,416
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$347,102

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

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