Civic Intelligence

Circle Tail Inc.

990 • Fiscal year 2019 • EIN 31-1516490

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 24, 2020

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

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

90th percentile

44%

Higher net margin than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$69,990

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

87th percentile

34%

Faster asset growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

103%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,266,802

Up $323,789 (+34%) from 2018

Net Assets

Up

$1,254,742

Up $325,447 (+35%) from 2018

Liabilities

Down

$12,060

Down $1,658 (-12%) from 2018

Revenue

Up

$655,870

Up $333,436 (+103%) from 2018

Expenses

Up

$367,909

Up $24,900 (+7.3%) from 2018

Net Income

Up

$287,961

Up $308,536 (+1500%) from 2018

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

2019

Assets$1,266,802
Liabilities$12,060
Net Assets$1,254,742

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

2019

Revenue$655,870
Expenses$367,909
Net Income$287,961
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 24, 2020
Return Version
2019v5.1
Gross Receipts
$672,018
Mission and Program Overview

Mission

The mission of circle tail is to provide service and hearing dogs to people with disabilities, and promote the human-canine bond through educational programs, dog training services, and dog adoptions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$553,854$809,191▲ $255,337
Investments in Publicly Traded Securities$336,211$351,910▲ $15,699
Cash and Non-Interest-Bearing Accounts$42,542$96,002▲ $53,460
Inventories for Sale or Use$10,356$9,649▼ $707
Total Assets$943,013$1,266,802▲ $323,789
Other Assets Total$50$50→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,718$12,060▼ $1,658
Total Liabilities$13,718$12,060▼ $1,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$884,950$1,203,646▲ $318,696
Net Assets With Donor Restrictions$44,345$51,096▲ $6,751
Total Net Assets Fund Balance$929,295$1,254,742▲ $325,447
Total Liabilities and Net Assets / Fund Balance$943,013$1,266,802▲ $323,789

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$734,733$226,448$961,181
Leasehold Improvements$26,234$94,959$121,193
Equipment$18,224$52,122$70,346
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marlys StaleyExecutive DirectorFT$69,990$69,990

Board Members and Trustees

NameTitle
Jennifer KiblingerPresident
Guy GuckenbergerVice President
Caren WelborneBoard Member
Gena StonefieldBoard Member
Jackie NappBoard Member
Kathleen PutmanBoard Member
Lois LanniganBoard Member
Matt CookBoard Member
Nathalie PottierBoard Member
Patrick LillieBoard Member
Janelle TuckerSecretary
Bill HolderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$511,127
Program Service Revenue
$57,056
Investment Income
$3,763
Other Revenue
$83,924
All Other Contributions
$511,127
Change in Net Assets
$287,961

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table195$25,537Fair Market Value
Total Noncash Contributions195$25,537-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$249,378
Other Expenses$118,531
Total Fundraising Expense$11,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,666--$161,666
Current Officers, Directors, Trustees, and Key Employees$46,824$12,741$10,425$69,990
Depreciation Depletion$30,176$1,257-$31,433
Payroll Taxes$15,950$975$797$17,722
All Other Expenses$11,951$287$225$12,463
Insurance$6,816$417$341$7,574
Occupancy$6,913$288-$7,201
Fees for Services Accounting$3,550--$3,550
Other Expenses$2,869$175$143$3,187
Conferences and Meetings$607--$607
Advertising$292$18$15$325
Total Functional Expenses$339,365$16,598$11,946$367,909
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,532
Fundraising Direct Expenses$13,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$79,863$79,863$13,850$66,013
Total Events$94,532$94,532$13,850$80,682
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
Yes
Backup withholding compliance
Yes
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
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, Part VI, Section B, Line 11B

The board reviews and approves the 990 prior to filing

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 B, Line 15A

The executive director's compensation is determined off of equivalent salaries of similar non-profit organizations.

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
Bill Holder
Title
Treasurer
Phone
5138773325
Signed
2020-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marlys Staley
Formed
1997
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
21
Volunteers
54

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/OtherExpensesGrp/Desc0GIFTS IN-KIND
IRS990/OtherExpensesGrp/Desc1ANIMAL MEDICINE AND SUP
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/FundraisingAmt0143
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0440
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1175
IRS990/OtherExpensesGrp/ProgramServicesAmt025537
IRS990/OtherExpensesGrp/ProgramServicesAmt115665
IRS990/OtherExpensesGrp/ProgramServicesAmt210549
IRS990/OtherExpensesGrp/ProgramServicesAmt32869
IRS990/OtherExpensesGrp/TotalAmt025537
IRS990/OtherExpensesGrp/TotalAmt115665
IRS990/OtherExpensesGrp/TotalAmt210989
IRS990/OtherExpensesGrp/TotalAmt33187
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt076
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt076
IRS990/OtherRevenueTotalAmt076
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0161666
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161666
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0797
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0975
IRS990/PayrollTaxesGrp/ProgramServicesAmt015950
IRS990/PayrollTaxesGrp/TotalAmt017722
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARLYS STALEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0DOG ADOPTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING FEES
IRS990/ProgramServiceRevenueGrp/Desc2BOARDING AND DAYCARE
IRS990/ProgramServiceRevenueGrp/Desc3GROOMING AND MICROCHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035474
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120208
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2694
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035474
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3680
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE ADOPTIONS OF CAREER CHANGE DOGS NOT SUITABLE TO BECOME ASSISTANCE DOGS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045110
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035474
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED DOG OBEDIENCE TRAINING, BOARDING, MICROCHIP AND GROOMING SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt023799
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt021582
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0173753
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017512
IRS990/PYOtherExpensesAmt0103528
IRS990/PYOtherRevenueAmt060408
IRS990/PYProgramServiceRevenueAmt070761
IRS990/PYRevenuesLessExpensesAmt0-20575
IRS990/PYSalariesCompEmpBnftPaidAmt0239481
IRS990/PYTotalExpensesAmt0343009
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0322434
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0287961
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0485590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0173753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0207616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0169188
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0134248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01170395
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03763
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017512
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt016635
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04416
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02618
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt044944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0157052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0154257
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0132327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0132255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0130179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0706070
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03763
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017512
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02618
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt044944
IRS990ScheduleA/InvestmentIncomeCYPct00.02280
IRS990ScheduleA/InvestmentIncomePYPct00.02600
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt076
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt071
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt039650
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03294
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt08685
IRS990ScheduleA/OtherIncome509Grp/TotalAmt051776
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95100
IRS990ScheduleA/PublicSupportPY509Pct00.93970
IRS990ScheduleA/PublicSupportTotal509Amt01876465
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0642642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0328010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0339943
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0301443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0264427
IRS990ScheduleA/Total509Grp/TotalAmt01876465
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0646481
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0345593
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0396228
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0309153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0275730
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01973185
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/BookValueAmt0734733
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0226448
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0961181
IRS990ScheduleD/EquipmentGrp/BookValueAmt018224
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052122
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070346
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000

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