About

Horizon Academy

“The greatest discovery of any generation is that a human being can alter his life by altering his attitude.”

-William James

Horizon Academy is a private, specialty Nevada boarding school for grades 7-12. We work with students who are good teens but have gotten off track and are heading down a bad road. Our students usually have a history of behavior problems including defiance, school troubles, drug or alcohol issues and anger-management difficulties. Although we are not a drug rehab, we have been successful working with students who had begun experimenting and/or have these dependencies.

With the three components of our boarding school, academics, character development and emotional growth, students have the opportunity to take successful tools and create new beliefs about themselves. This allows the opportunity to eliminate the limiting beliefs that were created and driving their negative behaviors.

Enrolling your teen at Horizon Academy can be a difficult decision, but often a necessary one. Removing a teen from their environment and friends allows them to have time to focus on themselves without distractions. With a safe and structured environment, teens have a positive environment to work on their academic studies and focus on themselves.

If you feel that you could be one of the families who may need to take that next step for their teen, feel free to email for free information. We want to assist in your desire to build better dreams of the future.

Open Enrollment……… all year round.

Horizon Academy accepts students age 13-18

Educational Loan Information

Some parents are able to qualify for educational loans that can significantly lower their monthly payments ($750 – $800 per month). These educational loans can help make Horizon Academy an affordable option for many families.

TAX Deduction Information

We must explain up front that we are not tax advisors.

Our intent is to provide you with information that you can give to your tax advisor so that they can help you make an appropriate deduction.

In many cases, parents can deduct the tuition and other expenses that are paid for their child to attend Horizon Academy.   Under the Internal Revenue Code: Section 213(a) – you are allowed a deduction for your unreimbursed medical care expenses, as well as the unreimbursed medical care expenses of your spouse and dependents. The deduction is limited, however, to only those expenses that exceed 7.5% of your adjusted gross income. So if you had an adjusted gross income of $100,000 and you had $20,000 in unreimbursed medical expenses, you would be able to deduct $12,500. ($20,000 – $7,500)

In order for your tuition and other expenses to qualify as a deductible medical expense, the following two criteria must by met:

1.) The facility must be a special school that has as its primary purpose to enable students to compensate for or overcome disabilities, to prepare them for normal education or normal living;

and

2.) Your child’s condition must be such that the resources at the facility for alleviating mental or physical disabilities are the principal reason for your child’s presence there.

The first item describes one of the main objectives of these schools/programs.

Although these schools do e a standard educational curriculum, most students who attend are in need of special therapy and other services that are offered in order to e for or overcome certain disabilities that hold them back and keep them from functioning in a normal educational or living environment. That is why we believe that the standard educational curriculum should not prevent you from qualifying for the medical expense deduction.

The second item is met by the majority of our students.

Otherwise, they would still be enrolled in a traditional public or private school. However, each case is unique and the IRS uses a facts and circumstances test to determine if you are eligible for the deduction.

If both criteria are met, then the entire tuition and expenses for transportation to and from Horizon Academy can qualify as a medical care expense.

** Please be sure to consult with your tax advisor before claiming a medical care expense deduction.
** Please use this information only as a resource to provide to your tax advisor.

RESOURCES to provide your Tax Advisor

Here are some resources that you may wish to review and provide to your tax advisor:

Internal Revenue Code Section 213(a)
Treasury Regulation Section 1.123-1(e)
Revenue Ruling 70-285
Private Letter Ruling 8447014
Court Cases: Griesdorf, Lawrence, (1970) 54 TC 1684;
Pazos, Jose, (1987) TC Memo 1987-131;
Urbauer, Charles, (1992) TC Memo 1992-170