Civic Intelligence

Horizons Counseling Center Inc

EIN 02-0438582 • 501(c)3 • Laconia, NH

Profile

Provide quality mental health care services for the comprehensive prevention, assessment, and treatment of substance abuse and dependence and related behaviorial matters.

61 Beacon Street West Suite 3Laconia, NH 03246

www.horizonsnh.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

11th percentile

-29%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$128,532

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

51st percentile

3.7%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,039,434

Up $37,228 (+3.7%) from 2023

Liabilities

Up

$257,754

Up $233,350 (+956%) from 2023

Net Assets

Down

$781,680

Down $196,122 (-20%) from 2023

Revenue

Up

$666,397

Up $9,328 (+1.4%) from 2023

Expenses

Down

$862,519

Down $52,342 (-5.7%) from 2023

Net Income

Up

-$196,122

Up $61,670 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $240,116Liabilities 2010: $326Net Assets 2010: $239,7902010Assets 2011: $251,130Liabilities 2011: $1,301Net Assets 2011: $249,8292011Assets 2012: $222,667Liabilities 2012: $8,675Net Assets 2012: $213,9922012Assets 2013: $140,957Liabilities 2013: $6,177Net Assets 2013: $134,7802013Assets 2014: $74,945Liabilities 2014: $27,585Net Assets 2014: $47,3602014Assets 2015: $16,248Liabilities 2015: $45,256Net Assets 2015: -$29,0082015Assets 2016: $83,337Liabilities 2016: $46,439Net Assets 2016: $36,8982016Assets 2017: $103,317Liabilities 2017: $42,101Net Assets 2017: $61,2162017Assets 2018: $335,183Liabilities 2018: $56,223Net Assets 2018: $278,9602018Assets 2019: $657,224Liabilities 2019: $59,066Net Assets 2019: $598,1582019Assets 2020: $1,173,459Liabilities 2020: $34,381Net Assets 2020: $1,139,0782020Assets 2021: $1,426,690Liabilities 2021: $12,206Net Assets 2021: $1,414,4842021Assets 2022: $1,238,426Liabilities 2022: $2,832Net Assets 2022: $1,235,5942022Assets 2023: $1,002,206Liabilities 2023: $24,404Net Assets 2023: $977,8022023Assets 2024: $1,039,434Liabilities 2024: $257,754Net Assets 2024: $781,6802024

Highlighted filing

2024

Assets$1,039,434
Liabilities$257,754
Net Assets$781,680

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $375,190Expenses 2010: $376,263Net Income 2010: -$1,0732010Expenses 2011: $397,3252011Expenses 2012: $399,3082012Revenue 2013: $429,638Expenses 2013: $508,447Net Income 2013: -$78,8092013Revenue 2014: $393,327Expenses 2014: $466,882Net Income 2014: -$73,5552014Revenue 2015: $290,712Expenses 2015: $367,080Net Income 2015: -$76,3682015Revenue 2016: $410,658Expenses 2016: $344,752Net Income 2016: $65,9062016Revenue 2017: $402,605Expenses 2017: $397,352Net Income 2017: $5,2532017Revenue 2018: $750,614Expenses 2018: $533,545Net Income 2018: $217,0692018Revenue 2019: $1,059,178Expenses 2019: $739,980Net Income 2019: $319,1982019Revenue 2020: $1,395,405Expenses 2020: $854,485Net Income 2020: $540,9202020Revenue 2021: $1,247,235Expenses 2021: $971,829Net Income 2021: $275,4062021Revenue 2022: $684,294Expenses 2022: $863,184Net Income 2022: -$178,8902022Revenue 2023: $657,069Expenses 2023: $914,861Net Income 2023: -$257,7922023Revenue 2024: $666,397Expenses 2024: $862,519Net Income 2024: -$196,1222024

Highlighted filing

2024

Revenue$666,397
Expenses$862,519
Net Income-$196,122

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.26$0.78$0.67$0.86$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.02$0.98$0.66$0.91$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.68$0.86$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.01$1.41$1.25$0.97$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.03$1.14$1.40$0.85$0.54
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$1.06$0.74$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$0.75$0.53$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$0.40$0.40$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.05$0.04$0.41$0.34$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.05$0.03$0.29$0.37$0.08
2014Summary only. Only limited summary data is available for this year.$0.07$0.03$0.05$0.39$0.47$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.43$0.51$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.38$0.38$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$666,397
Mission and Program Overview

Mission

Provide quality mental health care services for the comprehensive prevention, assessment, and treatment of substance abuse and dependence and related behaviorial matters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$841,753$607,505▼ $234,248
Accounts Receivable$124,982$150,967▲ $25,985
Prepaid Expenses and Deferred Charges$28,237$57,376▲ $29,139
Land, Buildings, and Equipment, Net$7,234$4,822▼ $2,412
Total Assets$1,002,206$1,039,434▲ $37,228
Other Assets Total-$218,764-
Liabilities
Other Liabilities-$218,764-
Accounts Payable and Accrued Expenses$24,404$38,990▲ $14,586
Total Liabilities$24,404$257,754▲ $233,350
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$977,802$781,680▼ $196,122
Total Net Assets Fund Balance$977,802$781,680▼ $196,122
Total Liabilities and Net Assets / Fund Balance$1,002,206$1,039,434▲ $37,228

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,822$31,111$35,933
Other Assets Org$218,764--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzanne Salmon EsqExec DirectorFT$104,500$24,032$128,532

Board Members and Trustees

NameTitle
-Director
Rosanne Sheriden RnDirector
Susan FlandersSecretary
Heidi SquiresTreasurer
Michelle WetherbeeVP/acting Pr
Revenue and Support

Revenue Composition

Contributions and Grants
$1,750
Program Service Revenue
$664,609
Investment Income
$38
Other Revenue
$0
All Other Contributions
$1,750
Change in Net Assets
$-196,122

Audited Revenue Reconciliation

Revenue per Audited Statements
$666,397
Revenue Not Reported on Form 990
$1,306
Total Revenue per Audited Statements
$667,703
Total Revenue per Form 990
$666,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$709,864
Other Expenses$152,655
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$372,689$92,010-$464,699
Current Officers, Directors, Trustees, and Key Employees$21,250$85,000-$106,250
Other Employee Benefits$55,339$46,405-$101,744
Occupancy$44,276$11,395-$55,671
Payroll Taxes$25,711$11,460-$37,171
Fees for Services Accounting-$17,400-$17,400
Travel-$11,916-$11,916
Office Expenses-$11,310-$11,310
Insurance-$10,879-$10,879
Conferences and Meetings-$3,420-$3,420
Depreciation Depletion-$2,411-$2,411
Other Expenses$538$2,288-$2,288
All Other Expenses$1,029$257-$1,286
Interest-$4-$4
Total Functional Expenses$551,377$311,142$0$862,519

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$863,825
Expenses per Audited Statements$862,519
Total Expenses per Form 990$862,519
Expenses Not Reported on Form 990$1,306
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lawrence AbikoffSpouse of EdRent ExpenseNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$218,764
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The treasurer reviews the return and presents it to the full board at the next board meeting.

Form 990, Page 6, Part VI, Line 15A

Board approved annually after comparative analysis of other similar positions.

Form 990, Page 6, Part VI, Line 19

Governing documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Horizons Counseling Center Inc
EIN
02-0438582
Phone
6035248005
Address
61 BEACON STREET WEST SUITE 3, LACONIA, NH 03246

Signing Officer

Name
Jacqueline Abikoff
Title
Exec Director
Phone
6035244664
Signed
2025-05-14

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
12

Preparer

Firm
Malone Dirubbo & Company Pc
Address
64 FRANKLIN ST, FRANKLIN, NH 03235-1610
Preparer
Penny I Raby CPA
Phone
6039342942
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE RETURN AND PRESENTS IT TO THE FULL BOARD AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APPROVED ANNUALLY AFTER COMPARATIVE ANALYSIS OF OTHER SIMILAR POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.HORIZONSNH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELINE ABIKOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06035244664
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HORIZONS COUNSELING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0HORI
ReturnHeader/Filer/EIN0020438582
ReturnHeader/Filer/PhoneNum06035248005
ReturnHeader/Filer/USAddress/AddressLine1Txt061 BEACON STREET WEST SUITE 3
ReturnHeader/Filer/USAddress/CityNm0LACONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020436087
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MALONE DIRUBBO & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt064 FRANKLIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0032351610
ReturnHeader/PreparerPersonGrp/PhoneNum06039342942
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PENNY I RABY CPA
ReturnHeader/ReturnTs02025-05-14T11:30:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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