Civic Intelligence

Canines for Disabled Kids Inc.

990 • Fiscal year 2016 • EIN 04-3412812

Sep 01, 2015 to Aug 31, 2016 • Filed on Mar 17, 2017

255 Park Ave Suite 601Worcester, MA 01609

(978) 422-5299

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

10th percentile

-39%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$32,794

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-16%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$165,893

Down $58,990 (-26%) from 2015

Net Assets

Down

$147,031

Down $63,152 (-30%) from 2015

Liabilities

Up

$18,862

Up $4,162 (+28%) from 2015

Revenue

Down

$162,607

Down $30,569 (-16%) from 2015

Expenses

Up

$225,759

Up $26,349 (+13%) from 2015

Net Income

Down

-$63,152

Down $56,918 (-913%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $269,853Liabilities 2010: $102,753Net Assets 2010: $167,1002010Assets 2011: $313,179Liabilities 2011: $99,144Net Assets 2011: $214,0352011Assets 2012: $374,688Liabilities 2012: $87,865Net Assets 2012: $286,8232012Assets 2013: $241,189Liabilities 2013: $15,985Net Assets 2013: $225,2042013Assets 2014: $238,586Liabilities 2014: $22,169Net Assets 2014: $216,4172014Assets 2015: $224,883Liabilities 2015: $14,700Net Assets 2015: $210,1832015Assets 2016: $165,893Liabilities 2016: $18,862Net Assets 2016: $147,0312016Assets 2017: $105,720Liabilities 2017: $22,590Net Assets 2017: $83,1302017Assets 2018: $114,776Liabilities 2018: $18,340Net Assets 2018: $96,4362018Assets 2019: $194,409Liabilities 2019: $18,284Net Assets 2019: $176,1252019Assets 2020: $461,849Liabilities 2020: $24,129Net Assets 2020: $437,7202020Assets 2021: $690,967Liabilities 2021: $48,283Net Assets 2021: $642,6842021Assets 2022: $805,699Liabilities 2022: $57,023Net Assets 2022: $748,6762022Assets 2023: $731,582Liabilities 2023: $68,414Net Assets 2023: $663,1682023Assets 2024: $652,615Liabilities 2024: $90,195Net Assets 2024: $562,4202024

Highlighted filing

2016

Assets$165,893
Liabilities$18,862
Net Assets$147,031

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $165,1972010Expenses 2011: $164,4082011Expenses 2012: $150,5582012Revenue 2013: $135,810Expenses 2013: $197,429Net Income 2013: -$61,6192013Revenue 2014: $195,816Expenses 2014: $204,603Net Income 2014: -$8,7872014Revenue 2015: $193,176Expenses 2015: $199,410Net Income 2015: -$6,2342015Revenue 2016: $162,607Expenses 2016: $225,759Net Income 2016: -$63,1522016Revenue 2017: $160,313Expenses 2017: $224,214Net Income 2017: -$63,9012017Revenue 2018: $187,392Expenses 2018: $174,086Net Income 2018: $13,3062018Revenue 2019: $247,698Expenses 2019: $168,009Net Income 2019: $79,6892019Revenue 2020: $413,888Expenses 2020: $178,928Net Income 2020: $234,9602020Revenue 2021: $381,497Expenses 2021: $189,696Net Income 2021: $191,8012021Revenue 2022: $401,789Expenses 2022: $222,438Net Income 2022: $179,3512022Revenue 2023: $145,421Expenses 2023: $256,733Net Income 2023: -$111,3122023Revenue 2024: $134,528Expenses 2024: $273,818Net Income 2024: -$139,2902024

Highlighted filing

2016

Revenue$162,607
Expenses$225,759
Net Income-$63,152
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Mar 17, 2017
Return Version
2015v3.0
Gross Receipts
$162,607
Mission and Program Overview

Mission

Canines is dedicated to promoting independence and enhancing the lives of children with disabilities by providing access to specially trained assistance dogs and education to children and adults on the benefits of service animals.

Promoting independence and enhancing the lives of children with disabilities by providing access to specially trained assistance dogs and education to children and adults on the benefits of service animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$213,750$158,991▼ $54,759
Land, Buildings, and Equipment, Net$7,361$5,430▼ $1,931
Prepaid Expenses and Deferred Charges$3,772$1,472▼ $2,300
Total Assets$224,883$165,893▼ $58,990
Liabilities
Accounts Payable and Accrued Expenses$14,700$18,862▲ $4,162
Total Liabilities$14,700$18,862▲ $4,162
Net Assets / Fund Balance
Unrestricted Net Assets$210,183$134,436▼ $75,747
Temporarily Rstr Net Assets-$12,595-
Total Net Assets Fund Balance$210,183$147,031▼ $63,152
Total Liabilities and Net Assets / Fund Balance$224,883$165,893▼ $58,990

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,430$20,838$26,268
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin HartnessExecutive DirectorPT$32,794$32,794

Board Members and Trustees

NameTitle
Michael MacleanPresident
Dale BurtonDirector
Michael StoneDirector
Christiana L CraigSecretary
Kevin JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,554
Program Service Revenue
$0
Investment Income
$53
Other Revenue
$0
All Other Contributions
$162,554
Change in Net Assets
$-63,152

Audited Revenue Reconciliation

Revenue per Audited Statements
$162,607
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,400
Total Revenue per Audited Statements
$165,007
Total Revenue per Form 990
$162,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,228
Other Expenses$103,931
Total Fundraising Expense$14,106
Grants and Similar Amounts Paid$13,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,807$21,679$9,742$108,228
Occupancy$23,549$4,866$1,622$30,037
Advertising$24,511$500$1,316$26,327
Conferences and Meetings$19,758--$19,758
Grants to Domestic Individuals$13,600--$13,600
Fees for Services Accounting-$6,500-$6,500
Information Technology$4,422$1,106-$5,528
Insurance$545$2,522$169$3,236
Depreciation Depletion$2,367$444$148$2,959
Other Expenses$25$1,609$723$1,634
All Other Expenses$-5,000--$-5,000
Total Functional Expenses$168,906$42,747$14,106$225,759

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$228,159
Expenses per Audited Statements$225,759
Total Expenses per Form 990$225,759
Expenses Not Reported on Form 990$2,400
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
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
Yes
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, Part VI, Section B, Line 11

The 990 will be reviewed by the treasurer and executive director and approved by the board at the january 2016 meeting.

Form 990, Part VI, Section B, Line 12C

Any conflicts of interest would be brought to the board's attention per policy.

Form 990, Part VI, Section B, Line 15

The executive director's compensation is established by a vote of the board of directors. For other employees, a review of past year performance is discussed with the employee and then with the board members and the executive director prior to vote by board regarding compensation.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Canines for Disabled Kids Inc
EIN
04-3412812
Phone
9784225299
Address
255 PARK AVE SUITE 601, WORCESTER, MA 01609

Signing Officer

Name
Kevin Johnson
Title
Treasurer
Phone
9784225299
Signed
2017-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Johnson
Formed
1998
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
6

Preparer

Firm
Bollus Lynch Llp
Address
89 SHREWSBURY STREET, WORCESTER, MA 01604
Preparer
Barbara E King
Phone
5087557107
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management annually reviews for uncertain tax positions along with any related interest and penalties and believes that the organization has no uncertain tax positions that would have a material adverse effect, individually or in the aggregate upon the organization's statement of financial position, or the related statements of activities, or cash flows.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0394
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00040
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IRS990ScheduleA/PublicSupportPY509Pct00.99960
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0193116
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0205369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0223253
IRS990ScheduleA/Total509Grp/TotalAmt0980021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0162607
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0193176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0195816
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0205470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0223346
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0980415
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt02400
IRS990ScheduleD/DonatedServicesUseFcltsAmt02400
IRS990ScheduleD/EquipmentGrp/BookValueAmt05430
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020838
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026268
IRS990ScheduleD/ExpensesNotReportedAmt02400
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0225759
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0162607
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT ANNUALLY REVIEWS FOR UNCERTAIN TAX POSITIONS ALONG WITH ANY RELATED INTEREST AND PENALTIES AND BELIEVES THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL ADVERSE EFFECT, INDIVIDUALLY OR IN THE AGGREGATE UPON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION, OR THE RELATED STATEMENTS OF ACTIVITIES, OR CASH FLOWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05430
IRS990ScheduleD/TotalExpensesPerForm990Amt0225759
IRS990ScheduleD/TotalRevenuePerForm990Amt0162607
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0165007
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013600
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GRANTS TO OBTAIN SERVICE DOGS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED BY THE TREASURER AND EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD AT THE JANUARY 2016 MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY CONFLICTS OF INTEREST WOULD BE BROUGHT TO THE BOARD'S ATTENTION PER POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS ESTABLISHED BY A VOTE OF THE BOARD OF DIRECTORS. FOR OTHER EMPLOYEES, A REVIEW OF PAST YEAR PERFORMANCE IS DISCUSSED WITH THE EMPLOYEE AND THEN WITH THE BOARD MEMBERS AND THE EXECUTIVE DIRECTOR PRIOR TO VOTE BY BOARD REGARDING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd1IL
IRS990/StatesWhereCopyOfReturnIsFldCd2CT
IRS990/StatesWhereCopyOfReturnIsFldCd3FL
IRS990/StatesWhereCopyOfReturnIsFldCd4MD
IRS990/StatesWhereCopyOfReturnIsFldCd5MI
IRS990/StatesWhereCopyOfReturnIsFldCd6MO
IRS990/StatesWhereCopyOfReturnIsFldCd7NC
IRS990/StatesWhereCopyOfReturnIsFldCd8NJ
IRS990/StatesWhereCopyOfReturnIsFldCd9OH
IRS990/StatesWhereCopyOfReturnIsFldCd10PA
IRS990/StatesWhereCopyOfReturnIsFldCd11RI
IRS990/StatesWhereCopyOfReturnIsFldCd12TX
IRS990/StatesWhereCopyOfReturnIsFldCd13WA
IRS990/StatesWhereCopyOfReturnIsFldCd14WI
IRS990/StatesWhereCopyOfReturnIsFldCd15AZ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0165893
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0168906
IRS990/TotalFunctionalExpensesGrp/TotalAmt0225759
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt018862
IRS990/TotalLiabilitiesGrp/BOYAmt014700
IRS990/TotalLiabilitiesGrp/EOYAmt018862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0210183
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147031
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt032794
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224883
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0165893
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0210183
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0134436
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0255 PARK AVE SUITE 601
IRS990/USAddress/CityNm0WORCESTER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001609
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CANINESFORKIDS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784225299
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CANINES FOR DISABLED KIDS INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.53$0.90$5.62$1.35$2.74$1.39
2023Detailed filing. Detailed filing data is available for this year.$7.32$0.68$6.63$1.45$2.57$1.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.06$0.57$7.49$4.02$2.22$1.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.91$0.48$6.43$3.81$1.90$1.92
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.24$4.38$4.14$1.79$2.35
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.94$0.18$1.76$2.48$1.68$0.80
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.18$0.96$1.87$1.74$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.23$0.83$1.60$2.24$0.64
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.19$1.47$1.63$2.26$0.63
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.15$2.10$1.93$1.99$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.39$0.22$2.16$1.96$2.05$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.16$2.25$1.36$1.97$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.88$2.87$1.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.99$2.14$1.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$1.03$1.67$1.65