BETA

MONTANA HORSE SANCTUARY: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
MONTANA HORSE SANCTUARY (EIN 20-1266410)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-10
IRS object ID
202203149349202875
Schema version
2021v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-10T12:42:02-08:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN810529486PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gary Kasper & Company IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1324 Central Ave Box 308AddressLine1Txt
CityFairfieldCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59436ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201266410EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MONTANA HORSE SANCTUARY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMONTBusinessNameControlTxt
Phone4062645300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 551AddressLine1Txt
CitySTEVENSVILLECityNm
State AbbreviationMTStateAbbreviationCd
ZIP59870ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJANE HEATHPersonNm
Person TitlePresidentPersonTitleTxt
Signature2022-11-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJANEPersonFirstNm
Person LastHEATHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKelly McInerney CPAPreparerPersonNm
PTINP00483703PTIN
Phone4064672410PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.montanahorsesanctuary.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Gross Receipts$61,016GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$54,009ContributionsGiftsGrantsEtcAmt
Program Service Revenue$5,718ProgramServiceRevenueAmt
Investment Income$31InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Gross Sales Of Inventory$102GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$102GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$1,156OtherRevenueTotalAmt
Total Revenue$61,016TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$15,152FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$1,474OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$2,344PrintingPublicationsPostageAmt
Other Expenses Total$55,011OtherExpensesTotalAmt
Total Expenses$73,981TotalExpensesAmt
Excess Or Deficit For Year-$12,965ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$330,963NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$317,998NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$319,493BOYAmt
EOY$315,553EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$11,550BOYAmt
EOY$2,445EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$331,043BOYAmt
EOY$317,998EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$80BOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$330,963BOYAmt
EOY$317,998EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe Sanctuarys mission is to provide a wide array of assistance to in-crisis and abused horses. We provide support via education and financial assistance to Montanas horse owners, rescuers and law enforcement.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomWe are happy to report our programs are strong and we helping horses throughout the state. The Sanctuarys mission now is to help Montanas in-crisis and abused horses by providing fi-nancial and educational support to rescuers, horse owners and animal control agencies. We provide grants, education and hands-on support. Read on to learn how we are doing.Our grants helped 178 horses in one year!We gave a veterinary grant to a horse owner and later received a lovely thank you note from her. Her beloved young horse had developed a serious colic (life-threatening digestive up-set) and the vet bills were beyond her ability to pay entirely. I am happy to report that (my colt) is doing very well with recovery and that I get to go pick him up tomorrow. He still has a long recovery road ahead of him, but I have high hopes that he will be just fine and have a happy healthy life ahead of him. I'm so excited to see him and bring him home!! Thank you all again for your kindness! It's nice to know there are still nice, caring and thoughtful people in the world amidst all of the craziness that our country is going through.The proceeds from the sale of the ranch will help horses for many, many years to come, as long as the money is carefully spent. But the need is still beyond our financial ability and we need your support. The grants we give are timely due to a number of factors which include the current economy and increased costs of horse care. Hay prices shot through the roof from $180/ton in 2020 up to more than $800/ton in some parts of the state in 2021. Many horse owners and rescuers are in dire financial straits. Here are the numbers for the 12 months from Nov. 2020 - Nov. 2021. Since autumn 2020, after the sale of the ranch, we have spent a total of $21,218.69 helping 178 Montana horses.Grants have paid for veterinary, hay, supplements and hoof care and have been distributed across the state to: 31 horses living with 6 horse owners in financial need = $3,185.99 103 horses living at or associated with 4 nonprofit organizations =$2,923.52 23 horses living in 6 private rescues = $10,459.18 25 horses seized during abuse investigations by Flathead and Missoula Counties = $4,650.00 Adopt-back agreements still validWhile we no longer accept horses, we still honor adopt-back agreements. Last year we accepted a donkey named Ruth back into the sanctuary when her adopter could no longer care for her. We found a fabulous new home for Ruth with the same family who adopted donkeys Russell and Bunny. She is delighted to be reunited with donkeys she knew years ago. All three were originally part of the 2010 Hot Springs herd of 108 horses and donkeys we rescued and rehomed. Grace finds her forever home, at last!In 2015 Grace came to us from an abuse case in Billings. She was scared of humans and in poor health. We brought her back to physical health and Spencer Dominick of Wilsall trained Grace and rehabilitated her traumatized spirit. She became bolder and softer, though definitely still somewhat skeptical of humans. She was clearly the right horse for a very specific kind of adopter someone who could appreciate the abuse she had endured and help her through her occasional difficult days. In Spring 2021, one of our adopters wrote and asked, What happened to Grace? Did she ever find a home? The adopter had recently lost her saddle horse and was beginning the search for a new mount. She said she had always felt drawn to Grace but also knew she had as many horses as she could care for. The adoption was successful and we are delighted to report that Grace and her woman are a great match heartwise and on the trails! Sometimes finding the right home for a horse takes years but its worth the wait. Thats what Grace tells us.Teamwork worksIn summer 2021 we received a request from Army Reserve veterinarian Dr. Emilee Alms who is tasked with assisting animals on the Fort Belknap Reservation. While the Army Reserve funds dog and cat spay/neuter, vaccinations and wellness exams, they dont have fund-ing for horses, yet many people on the reservation have beloved horses. We teamed up with RezQ Dogs of Dodson who was coordinating the event. Our grant of $1,056.52 helped 15 horses get dewormed, 20 vaccinated and 1 gelded. A local rescue group contacted us when a horse abuse case in Missoula began in Feb. 2021. We collaborated with the rescue group and Missoula County to help care for the horses seized in the investigation. We spent a total of $4,450.00 between February and November 2021. Costs we paid for included hay, supplement, hoof care, veterinary exams and treatment and other costs such as a good tarp to protect the hay. Flathead County in 2021 seized 17 horses during an abuse investigation. Because we never know how quickly the weather might change we collected and delivered a load of winter blankets at the request of animal control officer Paul Charbonneau of Kalispell. We thank the many donors over the years who have given gently used, clean horse blankets. After the county is done with them, the blankets will be returned to us and we can use them again and again. Jess Holloway workshop in Stevensville a hit:Jess Holloway of Bozeman is a horse trainer and riding coach. He has taught numerous clinics for the Sanctuary and also trained many of our horses over the years. His workshops are always informative and fun. He taught a two-day clinic in Stevensville in October.DescriptionProgramSrvcAccomTxt
Program Service Expenses$62,188ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$62,188TotalProgramServiceExpensesAmt
Info In Schedule O Part IVYes (X)InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JANE HEATH
President30.00$0
BRENDA YORK
Vice President2.00$0
SHANNA CHISM
Secretary2.00$0
VIC ANDERSEN NON-VOTING
Treasurer1.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJANE HEATHPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 551AddressLine1Txt
CitySTEVENSVILLECityNm
State AbbreviationMTStateAbbreviationCd
ZIP59870ZIPCd
FieldValueIRS element (for citing)
Phone4062645300PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$131,361CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,825CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,834CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,479CurrentTaxYearMinus1YearAmt
Current Tax Year$54,009CurrentTaxYearAmt
Total$375,508TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,167CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,101CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$377CurrentTaxYearMinus1YearAmt
Current Tax Year$5,820CurrentTaxYearAmt
Total$14,218TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,528CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$79,926CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,587CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,856CurrentTaxYearMinus1YearAmt
Current Tax Year$59,829CurrentTaxYearAmt
Total$389,726TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$389,726PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$104CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$32CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10CurrentTaxYearMinus1YearAmt
Current Tax Year$31CurrentTaxYearAmt
Total$225TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$104CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$32CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10CurrentTaxYearMinus1YearAmt
Current Tax Year$31CurrentTaxYearAmt
Total$225TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2,725CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,299CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,520CurrentTaxYearMinus1YearAmt
Current Tax Year$1,156CurrentTaxYearAmt
Total$9,700TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,576CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,755CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$59,918CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,386CurrentTaxYearMinus1YearAmt
Current Tax Year$61,016CurrentTaxYearAmt
Total$399,651TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97520PublicSupportCY509Pct
Public Support PY5090.98090PublicSupportPY509Pct
Investment Income CY0.00060InvestmentIncomeCYPct
Investment Income PY0.00050InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CIRCLE OF LIFE LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionLLC MBR & OFFCERRelationshipDescriptionTxt
Transaction$13,169TransactionAmt
TransactionADMIN SERVICE CONTRACTTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part V Supplemental InformationFormAndLineReferenceDesc
ExplanationJANE HEATH PROVIDES ADMINISTRATIVE SUPPORT TO MONTANA HORSE SANCTUARY (MHS)THROUGH A CONTRACT WITH THE ENTITY CIRCLE OF LIFE, OF WHICH MS. HEATH IS OWNER. THE CONTRACT IS SET AT A LOCAL MARKET RATE FOR SUCH SERVICES. MS. HEATH SUBMITS A MONTHLY ITEMIZED INVOICE TO THE MHS BOARD FOR APPROVAL AND PAYMENT. THESE CONTRACT SERVICES ARE SEPARATE FROM HER ROLE AS AN OFFICER AND BOARD MEMBER, WHICH ARE NOT COMPENSATED. JANE IS NOT A VOTING BOARD MEMBER FOR THESE APPROVALS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (28 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Revenue.1WORK COMP INSURANCE REFUNDS $510
Other Revenue.2MISC REV $500
Other Revenue.3PRICE LOSS COVERAGE PROG $107
Other Revenue.4COOP CAPITAL CREDITS $29
Other Revenue.5EQUIP RENTAL $10
Other Expenses.1002Office Expenses $434
Other Expenses.1003Information Technology $144
Other Expenses.1009Depreciation $1605
Other Expenses.1HAY $14842
Other Expenses.2SUPPORTED ADOPTER EXPENSES $9257
Other Expenses.3EQUINE BOARDING $6983
Other Expenses.4SUPPORT FOR INDIV RESCUERS $5851
Other Expenses.5SUPPORT OF LAW ENFORCEMENT $4709
Other Expenses.6VETERINARY CARE $2852
Other Expenses.7WORKSHOP EXPENSES $2736
Other Expenses.9SUPPORT FOR OTHER RESCUE ORGS $1807
Other Expenses.10DUES & SUBSCRIPTIONS $1257
Other Expenses.11FEED $1133
Other Expenses.12TACK & SMALL TOOLS & EQUIP $767
Other Expenses.13EQUINE CARE $515
Other Expenses.15FUEL $60
Other Expenses.16BANK AND CREDIT CARD FEES $39
Other Expenses.17SOS ANNUAL REPORT $20
Other Assets.1004Miscellaneous - Beginning $3075 Miscellaneous - Ending $1470
Other Assets.1009Notes and Loans Receivable - Beginning $7500 Notes and Loans Receivable - Ending $0
Other Assets.1010Inventories - Beginning $975 Inventories - Ending $975
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $80 Accounts Payable and Accrued Expenses - Ending $0
PART I, LINE 1b - PART VIII LINES 7a-dThe organization sold its ranch land and related buildings to a private purchaser on September 10, 2020. The transaction was at arms-length and reflects the best market value available at the time. The buy-sell agreement with purchase price was signed in June 2020 and is indicative of the early impact of the COVID-19 pandemic and the uncertainties surrounding the market and agricultural community. In early 2020, the organizations financial health was being impacted significantly and there was concern the loan on the ranch might end in default, a further reason for the Board to approve an offer which was lower than the appraised price of the ranch. The sale of the ranch allowed the Sanctuary to move forward in its new mission of supporting rescuers, horse owners and law enforcement via education and financial assistance.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.