Civic Intelligence

Circle Tail Inc.

990 • Fiscal year 2022 • EIN 31-1516490

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 02, 2023

8834 Carey StreetPleasant Plain, OH 45162

(513) 877-3325

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.01x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$84,818

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

77th percentile

20%

Faster asset growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

48th percentile

4.7%

Faster revenue growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,413,311

Up $737,630 (+20%) from 2021

Net Assets

Up

$4,396,903

Up $733,464 (+20%) from 2021

Liabilities

Up

$16,408

Up $4,166 (+34%) from 2021

Revenue

Up

$1,471,275

Up $66,434 (+4.7%) from 2021

Expenses

Up

$598,051

Up $71,935 (+14%) from 2021

Net Income

Down

$873,224

Down $5,501 (-0.6%) from 2021

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

2022

Assets$4,413,311
Liabilities$16,408
Net Assets$4,396,903

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

2022

Revenue$1,471,275
Expenses$598,051
Net Income$873,224
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$1,492,867
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$2,794,042$2,809,613▲ $15,571
Investments in Publicly Traded Securities$470,852$1,029,193▲ $558,341
Cash and Non-Interest-Bearing Accounts$402,315$566,470▲ $164,155
Inventories for Sale or Use$8,472$8,035▼ $437
Total Assets$3,675,681$4,413,311▲ $737,630
Liabilities
Accounts Payable and Accrued Expenses$12,242$16,408▲ $4,166
Total Liabilities$12,242$16,408▲ $4,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,595,453$3,487,542▼ $107,911
Net Assets With Donor Restrictions$67,986$909,361▲ $841,375
Total Net Assets Fund Balance$3,663,439$4,396,903▲ $733,464
Total Liabilities and Net Assets / Fund Balance$3,675,681$4,413,311▲ $737,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,444,006$428,428$2,872,434
Leasehold Improvements$335,607$64,619$400,226
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marlys StaleyExecutive DirectorFT$84,818$84,818

Board Members and Trustees

NameTitle
Jennifer KiblingerPresident
Gena StonefieldVice President
Barbara ScullBoard Member
Caren WelborneBoard Member
Chelsea Zesch JonesBoard Member
Jackie RowlettBoard Member
Jeffrey AntonelliBoard Member
Matt CookBoard Member
Max YamsonBoard Member
Patrick LillieBoard Member
V Ruth KletteBoard Member
Janelle TuckerSecretary
Jackie NappTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,268,425
Program Service Revenue
$144,732
Investment Income
$13,572
Other Revenue
$44,546
All Other Contributions
$1,268,425
Change in Net Assets
$873,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$336,547
Other Expenses$261,504
Total Fundraising Expense$16,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,703$12,510$10,236$227,449
Depreciation Depletion$129,332$5,389-$134,721
Current Officers, Directors, Trustees, and Key Employees$76,336$4,665$3,817$84,818
Payroll Taxes$21,852$1,335$1,093$24,280
All Other Expenses$17,573$241$197$18,011
Insurance$12,129$741$606$13,476
Occupancy$6,912$288-$7,200
Other Expenses$6,468$395$323$7,186
Fees for Services Other$4,474--$4,474
Fees for Services Accounting$4,250--$4,250
Total Functional Expenses$554,649$27,130$16,272$598,051
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,522
Fundraising Direct Expenses$14,736
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$61,522$61,522$14,736$46,786
Total Events$61,522$61,522$14,736$46,786
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 STREET, PLEASANT PLAIN, OH 45162

Signing Officer

Name
Jackie Napp
Title
Treasurer
Phone
5138773325
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marlys Staley
Formed
1997
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
14
Volunteers
106

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Stephanie J Pape CPA
Phone
5135309200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from prior years.

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/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ANIMAL MEDICINE AND SUP
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3COMPUTER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt0323
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0828
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1738
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2395
IRS990/OtherExpensesGrp/ProgramServicesAmt033040
IRS990/OtherExpensesGrp/ProgramServicesAmt119864
IRS990/OtherExpensesGrp/ProgramServicesAmt217716
IRS990/OtherExpensesGrp/ProgramServicesAmt36468
IRS990/OtherExpensesGrp/TotalAmt033040
IRS990/OtherExpensesGrp/TotalAmt120692
IRS990/OtherExpensesGrp/TotalAmt218454
IRS990/OtherExpensesGrp/TotalAmt37186
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010236
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012510
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0204703
IRS990/OtherSalariesAndWagesGrp/TotalAmt0227449
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01093
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01335
IRS990/PayrollTaxesGrp/ProgramServicesAmt021852
IRS990/PayrollTaxesGrp/TotalAmt024280
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARLYS STALEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING AND MICROCHIP
IRS990/ProgramServiceRevenueGrp/Desc1DOG ADOPTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0105757
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138975
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE ADOPTIONS OF CAREER CHANGE DOGS NOT SUITABLE TO BECOME ASSISTANCE DOGS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt037217
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt038975
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE DOG OBEDIENCE TRAINING AND MICROCHIP SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt073713
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0105757
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01258560
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09000
IRS990/PYOtherExpensesAmt0224373
IRS990/PYOtherRevenueAmt042984
IRS990/PYProgramServiceRevenueAmt094297
IRS990/PYRevenuesLessExpensesAmt0878725
IRS990/PYSalariesCompEmpBnftPaidAmt0290821
IRS990/PYTotalExpensesAmt0526116
IRS990/PYTotalProfFndrsngExpnsAmt010922
IRS990/PYTotalRevenueAmt01404841
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0873224
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt046115
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt035332
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt081447
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01268425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01258560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01824910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0485590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0173753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05011238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013572
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03763
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017512
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056123
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0144732
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt094297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt035330
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0157052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0154257
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0585668
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03763
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017512
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056123
IRS990ScheduleA/InvestmentIncomeCYPct00.00990
IRS990ScheduleA/InvestmentIncomePYPct00.01280
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0402
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05047
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt076
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt071
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05596
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.37790
IRS990ScheduleA/PublicSupportPY509Pct00.44980
IRS990ScheduleA/PublicSupportTotal509Amt02138494
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01016650
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0861853
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01286378
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0293531
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03458412
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0970535
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0826521
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01286378
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0293531
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt03376965
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01413157
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01352857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01860240
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0642642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0328010
IRS990ScheduleA/Total509Grp/TotalAmt05596906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01426729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01362259
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01877563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0646481
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0345593
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05658625
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/BookValueAmt02444006
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0428428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02872434
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0335607
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064619

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