Civic Intelligence

Changing Gaits Inc

990 • Fiscal year 2021 • EIN 20-8039907

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 08, 2022

PO Box 21Brook Park, MN 55007

(320) 629-4468

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.74x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

0.59x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

54th percentile

11%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

88th percentile

$31,950

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

98th percentile

597%

Faster asset growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

71st percentile

38%

Faster revenue growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$262,240

Up $224,602 (+597%) from 2020

Net Assets

Up

$68,288

Up $37,077 (+119%) from 2020

Liabilities

Up

$193,952

Up $187,525 (+2918%) from 2020

Revenue

Up

$327,239

Up $89,893 (+38%) from 2020

Expenses

Up

$290,130

Up $51,952 (+22%) from 2020

Net Income

Up

$37,109

Up $37,941 (+4560%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $35,457Net Assets 2011: $35,4572011Assets 2012: $43,458Net Assets 2012: $43,4582012Assets 2013: $44,580Net Assets 2013: $44,5802013Assets 2014: $29,627Liabilities 2014: $1,523Net Assets 2014: $28,1042014Assets 2015: $30,798Net Assets 2015: $30,7982015Assets 2016: $22,140Net Assets 2016: $22,1402016Assets 2017: $12,571Liabilities 2017: $1,209Net Assets 2017: $11,3622017Assets 2018: $12,491Liabilities 2018: $8,883Net Assets 2018: $3,6082018Assets 2019: $35,814Liabilities 2019: $3,703Net Assets 2019: $32,1112019Assets 2020: $37,638Liabilities 2020: $6,427Net Assets 2020: $31,2112020Assets 2021: $262,240Liabilities 2021: $193,952Net Assets 2021: $68,2882021Assets 2022: $250,635Liabilities 2022: $195,041Net Assets 2022: $55,5942022Assets 2023: $234,837Liabilities 2023: $180,656Net Assets 2023: $54,1812023Assets 2024: $229,688Liabilities 2024: $161,218Net Assets 2024: $68,4702024

Highlighted filing

2021

Assets$262,240
Liabilities$193,952
Net Assets$68,288

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $73,423Expenses 2011: $68,569Net Income 2011: $4,8542011Revenue 2012: $122,373Expenses 2012: $114,372Net Income 2012: $8,0012012Revenue 2013: $154,245Expenses 2013: $153,123Net Income 2013: $1,1222013Revenue 2014: $165,731Expenses 2014: $160,267Net Income 2014: $5,4642014Revenue 2015: $193,648Expenses 2015: $190,954Net Income 2015: $2,6942015Revenue 2016: $137,739Expenses 2016: $138,895Net Income 2016: -$1,1562016Revenue 2017: $198,762Expenses 2017: $209,386Net Income 2017: -$10,6242017Revenue 2018: $189,730Expenses 2018: $197,484Net Income 2018: -$7,7542018Revenue 2019: $199,719Expenses 2019: $171,216Net Income 2019: $28,5032019Revenue 2020: $237,346Expenses 2020: $238,178Net Income 2020: -$8322020Revenue 2021: $327,239Expenses 2021: $290,130Net Income 2021: $37,1092021Revenue 2022: $297,263Expenses 2022: $309,760Net Income 2022: -$12,4972022Revenue 2023: $297,811Expenses 2023: $299,268Net Income 2023: -$1,4572023Revenue 2024: $308,231Expenses 2024: $293,942Net Income 2024: $14,2892024

Highlighted filing

2021

Revenue$327,239
Expenses$290,130
Net Income$37,109
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 8, 2022
Return Version
2021v4.0
Gross Receipts
$340,512
Mission and Program Overview

Mission

Faith-based equine assisted pyschotherapy

Faith based equine assisted pyschotherapy

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,196$241,111▲ $218,915
Cash and Non-Interest-Bearing Accounts$10,990$13,361▲ $2,371
Intangible Assets-$4,771-
Savings and Temporary Cash Investments$1,092$2,307▲ $1,215
Accounts Receivable$3,360$690▼ $2,670
Total Assets$37,638$262,240▲ $224,602
Liabilities
Unsecured Notes Loans Payable$351$185,350▲ $184,999
Other Liabilities$6,076$8,602▲ $2,526
Total Liabilities$6,427$193,952▲ $187,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,211$68,288▲ $37,077
Total Net Assets Fund Balance$31,211$68,288▲ $37,077
Total Liabilities and Net Assets / Fund Balance$37,638$262,240▲ $224,602

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$146,756$1,584$148,340
Equipment$54,355$42,069$96,424
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nile Guy KaufmanChairmanFT$31,950$31,950
Wendy HazzardPresidentPT$4,264$4,264
Kieve KavanaughBoard Member-$2,280$2,280

Board Members and Trustees

NameTitle
Mary PeltzBoard Member
Pat ArnesonBoard Member
Cheryl ShanahanSecretary
Nina McdowellTreasurer
Tim MehnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$216,919
Program Service Revenue
$102,968
Investment Income
$2,387
Other Revenue
$4,965
All Other Contributions
$216,919
Change in Net Assets
$37,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$260,225
Salaries, Compensation, and Employee Benefits$29,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$48,491--$48,491
Fees for Services Management$32,783--$32,783
Other Salaries and Wages$24,364--$24,364
Fees for Services Other$23,889--$23,889
Depreciation Depletion$14,666--$14,666
Insurance$10,428--$10,428
Travel$8,476--$8,476
Advertising-$5,647-$5,647
Payroll Taxes$5,541--$5,541
Office Expenses-$5,501-$5,501
Interest$3,598--$3,598
Other Expenses$1,588--$1,588
Fees for Services Accounting-$1,188-$1,188
All Other Expenses-$1,154-$1,154
Conferences and Meetings-$52-$52
Total Functional Expenses$276,588$13,542$0$290,130
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,691
Fundraising Direct Expenses$2,608
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$8,602
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

A copy of the form 990 is available to all board members at the annual meeting to review before the return is signed and filed.

Form 990, Page 6, Part VI, Line 19

Copies of the form 990 and other governing docuemtns are available in print format at the organization's business office to anyone making a reasonable request.

Filing and Contact Details

Filer

Filer Name
Changing Gaits Inc
EIN
20-8039907
Phone
3206294468
Address
PO BOX 21, BROOK PARK, MN 55007

Signing Officer

Name
Nile Guy Kaufman
Title
Chairman
Phone
3206294468
Signed
2022-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nile Guy Kaufman
Formed
2006
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Currie Myers & Associates Ltd
Address
539 MAIN ST S, PINE CITY, MN 55063
Preparer
Krista Currie CPA Ea
Phone
3206292090
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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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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0146756
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01584
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148340
IRS990ScheduleD/EquipmentGrp/BookValueAmt054355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042069
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt096424
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08602
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS AT THE ANNUAL MEETING TO REVIEW BEFORE THE RETURN IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE FORM 990 AND OTHER GOVERNING DOCUEMTNS ARE AVAILABLE IN PRINT FORMAT AT THE ORGANIZATION'S BUSINESS OFFICE TO ANYONE MAKING A REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0262240
IRS990/TotalAssetsGrp/BOYAmt037638
IRS990/TotalAssetsGrp/EOYAmt0262240
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IRS990/TotalContributionsAmt0216919
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013542
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0276588
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290130
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt06427
IRS990/TotalLiabilitiesGrp/EOYAmt0193952
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031211
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068288
IRS990/TotalProgramServiceExpensesAmt0276588
IRS990/TotalProgramServiceRevenueAmt0102968
IRS990/TotalReportableCompFromOrgAmt038494
IRS990/TotalRevenueGrp/ExclusionAmt052
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0108185
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0327239
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037638
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0262240
IRS990/TravelGrp/ProgramServicesAmt08476
IRS990/TravelGrp/TotalAmt08476
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0351
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0185350
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CHANGINGGAITSINC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NILE GUY KAUFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03206294468
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANGING GAITS INC
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0208039907
ReturnHeader/Filer/PhoneNum03206294468
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 21
ReturnHeader/Filer/USAddress/CityNm0BROOK PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411926228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CURRIE MYERS & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0539 MAIN ST S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PINE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055063
ReturnHeader/PreparerPersonGrp/PhoneNum03206292090
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTA CURRIE CPA EA
ReturnHeader/ReturnTs02022-11-15T18:31:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NILE GUY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KAUFMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.30$1.61$0.68$3.08$2.94$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$1.81$0.54$2.98$2.99$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$1.95$0.56$2.97$3.10$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.62$1.94$0.68$3.27$2.90$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.06$0.31$2.37$2.38$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.04$0.32$2.00$1.71$0.29
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.09$0.04$1.90$1.97$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.01$0.11$1.99$2.09$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.22$1.38$1.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.31$1.94$1.91$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$1.66$1.60$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.45$1.54$1.53$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.43$1.22$1.14$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.35$0.73$0.69$0.05