Civic Intelligence

Circle Tail Inc.

990 • Fiscal year 2016 • EIN 31-1516490

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

8834 Carey LanePleasant Plain, OH 45162

(513) 877-3325

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

53rd percentile

4.0%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$64,940

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

52nd percentile

2.3%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.9%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$886,386

Down $142,072 (-14%) from 2014

Net Assets

Down

$880,176

Down $313 (-0.0%) from 2014

Liabilities

Down

$6,210

Down $141,759 (-96%) from 2014

Revenue

Down

$285,627

Down $12,065 (-4.1%) from 2014

Expenses

Up

$274,296

Up $16,674 (+6.5%) from 2014

Net Income

Down

$11,331

Down $28,739 (-72%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $904,564Liabilities 2012: $167,737Net Assets 2012: $736,8272012Assets 2014: $1,028,458Liabilities 2014: $147,969Net Assets 2014: $880,4892014Assets 2016: $886,386Liabilities 2016: $6,210Net Assets 2016: $880,1762016Assets 2017: $987,244Liabilities 2017: $12,171Net Assets 2017: $975,0732017Assets 2018: $943,013Liabilities 2018: $13,718Net Assets 2018: $929,2952018Assets 2019: $1,266,802Liabilities 2019: $12,060Net Assets 2019: $1,254,7422019Assets 2020: $2,782,672Liabilities 2020: $12,453Net Assets 2020: $2,770,2192020Assets 2021: $3,675,681Liabilities 2021: $12,242Net Assets 2021: $3,663,4392021Assets 2022: $4,413,311Liabilities 2022: $16,408Net Assets 2022: $4,396,9032022Assets 2024: $7,047,816Liabilities 2024: $10,034Net Assets 2024: $7,037,7822024

Highlighted filing

2016

Assets$886,386
Liabilities$6,210
Net Assets$880,176

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $267,7812012Revenue 2014: $297,692Expenses 2014: $257,622Net Income 2014: $40,0702014Revenue 2016: $285,627Expenses 2016: $274,296Net Income 2016: $11,3312016Revenue 2017: $377,276Expenses 2017: $290,568Net Income 2017: $86,7082017Revenue 2018: $322,434Expenses 2018: $343,009Net Income 2018: -$20,5752018Revenue 2019: $655,870Expenses 2019: $367,909Net Income 2019: $287,9612019Revenue 2020: $1,929,990Expenses 2020: $436,788Net Income 2020: $1,493,2022020Revenue 2021: $1,404,841Expenses 2021: $526,116Net Income 2021: $878,7252021Revenue 2022: $1,471,275Expenses 2022: $598,051Net Income 2022: $873,2242022Revenue 2024: $2,647,284Expenses 2024: $650,706Net Income 2024: $1,996,5782024

Highlighted filing

2016

Revenue$285,627
Expenses$274,296
Net Income$11,331
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$309,153
Mission and Program Overview

Mission

The mission of circle tail is to provide service and hearing dogs to people with disabilities, and provide dog adoptions, educational programs, and obedience training classes to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$635,458$607,303▼ $28,155
Investments in Publicly Traded Securities$210,819$218,203▲ $7,384
Cash and Non-Interest-Bearing Accounts$7,948$51,419▲ $43,471
Inventories for Sale or Use$12,286$9,411▼ $2,875
Total Assets$866,561$886,386▲ $19,825
Other Assets Total$50$50→ $0
Liabilities
Accounts Payable and Accrued Expenses$685$6,210▲ $5,525
Total Liabilities$685$6,210▲ $5,525
Net Assets / Fund Balance
Unrestricted Net Assets$862,800$842,299▼ $20,501
Temporarily Rstr Net Assets$3,076$37,877▲ $34,801
Total Net Assets Fund Balance$865,876$880,176▲ $14,300
Total Liabilities and Net Assets / Fund Balance$866,561$886,386▲ $19,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$522,426$151,985$674,411
Leasehold Improvements$40,503$63,526$104,029
Equipment$14,374$48,212$62,586
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marlys StaleyExecutive DirectorFT$64,940$64,940

Board Members and Trustees

NameTitle
Jennifer KiblingerPresident
Dean ClarkeVice President
Caren WelborneBoard Member
Catherine SniderBoard Member
Guy GuckenbergerBoard Member
Kathleen PutmanBoard Member
Stephanie WrightBoard Member
John DonovanSecretary
James SnyderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$169,188
Program Service Revenue
$58,153
Investment Income
$4,416
Other Revenue
$53,870
All Other Contributions
$169,188
Change in Net Assets
$11,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,441
Other Expenses$115,855
Total Fundraising Expense$8,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,151$5,142$4,208$93,501
Current Officers, Directors, Trustees, and Key Employees$58,446$3,572$2,922$64,940
Depreciation Depletion$35,103$1,463-$36,566
All Other Expenses$24,999$633$391$26,023
Other Expenses$7,239$442$362$8,043
Occupancy$6,912$288-$7,200
Insurance$4,243$259$212$4,714
Conferences and Meetings$1,295--$1,295
Advertising$567$35$28$630
Total Functional Expenses$253,989$12,184$8,123$274,296
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,419
Fundraising Direct Expenses$15,609
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$50,244$50,244$10,261$39,983
A Midwinter Feast$8,360$8,360-$8,360
Total Events$68,419$68,419$15,609$52,810
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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, Part VI, Section B, Line 11B

No review was or will be conducted.

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

The organization regularly and consistently monitors and enforces compliance through its review of contracts and annual organization evaluation.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are availbalbe upon request to the public.

Filing and Contact Details

Filer

Filer Name
Circle Tail Inc
EIN
31-1516490
Phone
5138773325
Address
8834 CAREY LANE, PLEASANT PLAIN, OH 45162

Signing Officer

Name
Dean Clarke
Title
Vice President
Phone
5138773325
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marlys Staley
Formed
1997
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
61

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Nick a Veatch CPA
Phone
5135309200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The provisions of the asc standard, accounting for uncertainty in income taxes, clarifies the accounting for the recognition and measurement of uncertainties in income taxes for all entities, including not-for-profit organizations. The organization accounts for uncertain tax positions in accordance with the asc topic, accounting for contingencies, under which liabilities for uncertain tax positions are recognized in the financial statements when it becomes probable a liability has been incurred and the amount can be reasonably estimated.

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IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATES A LIMITED ADMISSIONS SHELTER, WITH RESPONSIBLE SPAY/NEUTER PRACTICES FOR UNWANTED DOGS, AS WELL AS PROVIDING DOG ADOPTIONS TO THE GENERAL PUBLIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt037519
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020987
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED DOG OBEDIENCE TRAINING, BOARDING, MICROCHIP AND GROOMING SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013602
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037166
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt07755
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0134248
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02618
IRS990/PYOtherExpensesAmt0128853
IRS990/PYOtherRevenueAmt056887
IRS990/PYProgramServiceRevenueAmt078576
IRS990/PYRevenuesLessExpensesAmt0-12866
IRS990/PYSalariesCompEmpBnftPaidAmt0156342
IRS990/PYTotalExpensesAmt0285195
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0272329
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt011331
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0169188
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0134248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0149443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0189113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0308314
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0950306
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04416
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02618
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01089
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08123
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0132255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0130179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0143220
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0153461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0129027
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0688142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02618
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08123
IRS990ScheduleA/InvestmentIncomeCYPct00.00490
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03294
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt08685
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03939
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015918
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98550
IRS990ScheduleA/PublicSupportPY509Pct00.99040
IRS990ScheduleA/PublicSupportTotal509Amt01638448
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0301443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0264427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0292663
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0342574
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0437341
IRS990ScheduleA/Total509Grp/TotalAmt01638448
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0309153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0275730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0297691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0342574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0437341
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01662489
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/BuildingsGrp/BookValueAmt0522426
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0151985
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0674411
IRS990ScheduleD/EquipmentGrp/BookValueAmt014374
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048212
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062586
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040503
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063526
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0104029
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROVISIONS OF THE ASC STANDARD, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAINTIES IN INCOME TAXES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ORGANIZATIONS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE ASC TOPIC, ACCOUNTING FOR CONTINGENCIES, UNDER WHICH LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT BECOMES PROBABLE A LIABILITY HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607303
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015609
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0A MIDWINTER FEAST
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt050244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt09815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt068419
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt050244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt09815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt068419
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt052810
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05348
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015609
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010261
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt06
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE THROUGH ITS REVIEW OF CONTRACTS AND ANNUAL ORGANIZATION EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILBALBE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00

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