Civic Intelligence

Circle Tail Inc.

990 • Fiscal year 2024 • EIN 31-1516490

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 14, 2025

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

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.00x

Higher debt load relative to revenue than 12% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$85,998

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

89th percentile

40%

Faster asset growth than 89% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

142%

Faster revenue growth than 94% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,047,816

Up $2,634,505 (+60%) from 2022

Net Assets

Up

$7,037,782

Up $2,640,879 (+60%) from 2022

Liabilities

Down

$10,034

Down $6,374 (-39%) from 2022

Revenue

Up

$2,647,284

Up $1,176,009 (+80%) from 2022

Expenses

Up

$650,706

Up $52,655 (+8.8%) from 2022

Net Income

Up

$1,996,578

Up $1,123,354 (+129%) from 2022

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

2024

Assets$7,047,816
Liabilities$10,034
Net Assets$7,037,782

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

2024

Revenue$2,647,284
Expenses$650,706
Net Income$1,996,578
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,671,717
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$2,997,781$3,070,904▲ $73,123
Investments in Publicly Traded Securities$1,486,766$2,877,715▲ $1,390,949
Cash and Non-Interest-Bearing Accounts$539,118$1,091,573▲ $552,455
Inventories for Sale or Use$5,492$7,624▲ $2,132
Total Assets$5,029,157$7,047,816▲ $2,018,659
Liabilities
Accounts Payable and Accrued Expenses$17,598$10,034▼ $7,564
Total Liabilities$17,598$10,034▼ $7,564
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,026,473$4,452,852▲ $426,379
Net Assets With Donor Restrictions$985,086$2,584,930▲ $1,599,844
Total Net Assets Fund Balance$5,011,559$7,037,782▲ $2,026,223
Total Liabilities and Net Assets / Fund Balance$5,029,157$7,047,816▲ $2,018,659

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,371,407$652,340$3,023,747
Leasehold Improvements$609,734$157,967$767,701
Equipment$59,763$14,606$74,369
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marlys StaleyExecutive DirectorFT$85,998$85,998

Board Members and Trustees

NameTitle
Jennifer KiblingerPresident
Patrick LillieVice President
Barbara ScullBoard Member
Chelsea Zesch JonesBoard Member
Matt CookBoard Member
Max YamsonBoard Member
V Ruth KletteBoard Member
Amanda KarnSecretary
Tyler NoelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,285,724
Program Service Revenue
$222,963
Investment Income
$97,231
Other Revenue
$41,366
All Other Contributions
$2,285,724
Change in Net Assets
$1,996,578

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
Securities Publicly Traded1$1,610,449Fair Market Value (FMV)
Total Noncash Contributions1$1,610,449-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$332,579
Other Expenses$318,127
Total Fundraising Expense$16,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$200,762$12,269$10,038$223,069
Depreciation Depletion$169,035$7,043-$176,078
Current Officers, Directors, Trustees, and Key Employees$77,398$4,730$3,870$85,998
Payroll Taxes$21,161$1,293$1,058$23,512
Insurance$17,729$1,083$886$19,698
All Other Expenses$16,923$403$330$17,656
Information Technology$10,234$625$512$11,371
Other Expenses$7,145$298-$7,443
Occupancy$6,913$288-$7,201
Fees for Services Accounting$6,680--$6,680
Office Expenses$1,292$79$65$1,436
Advertising$449$28$23$500
Total Functional Expenses$604,440$29,484$16,782$650,706
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$63,437
Fundraising Direct Expenses$17,107
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$63,437$63,437$17,107$46,330
Total Events$63,437$63,437$17,107$46,330
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 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
Jennifer Kiblinger
Title
President
Phone
5138773325
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marlys Staley
Formed
1997
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
124

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
7800 E KEMPER ROAD SUITE 150, CINCINNATI, OH 45249
Preparer
Amy Kucewicz
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/TotalAmt118904
IRS990/OtherExpensesGrp/TotalAmt214727
IRS990/OtherExpensesGrp/TotalAmt37443
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01058
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01293
IRS990/PayrollTaxesGrp/ProgramServicesAmt021161
IRS990/PayrollTaxesGrp/TotalAmt023512
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARLYS STALEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1DOG ADOPTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt196167
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0126796
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt196167
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE ADOPTIONS OF CAREER CHANGE DOGS NOT SUITABLE TO BECOME ASSISTANCE DOGS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt042311
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt096167
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE DOG OBEDIENCE TRAINING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt078577
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0126796
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0835397
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt032686
IRS990/PYOtherExpensesAmt0341677
IRS990/PYOtherRevenueAmt046999
IRS990/PYProgramServiceRevenueAmt0177933
IRS990/PYRevenuesLessExpensesAmt0367498
IRS990/PYSalariesCompEmpBnftPaidAmt0383840
IRS990/PYTotalExpensesAmt0725517
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01093015
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01996578
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt046115
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt035332
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0169983
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0835397
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01268425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01258560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01824910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07473016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt097231
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt032686
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt013572
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012276
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0164765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0222963
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0177933
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt035330
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0675255
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt097231
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0164765
IRS990ScheduleA/InvestmentIncomeCYPct00.01980
IRS990ScheduleA/InvestmentIncomePYPct00.01120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06101
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0402
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05047
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011550
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.50230
IRS990ScheduleA/PublicSupportPY509Pct00.35440
IRS990ScheduleA/PublicSupportTotal509Amt04181746
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0233794
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0861853
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01286378
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03966525
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0190135
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0522973
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0826521
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01286378
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01860240
IRS990ScheduleA/Total509Grp/TotalAmt08148271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02605918
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01426729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01362259
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01877563
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08324586
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/BookValueAmt02371407
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0652340
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03023747
IRS990ScheduleD/EquipmentGrp/BookValueAmt059763
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014606
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074369
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0609734
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0157967
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0767701
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/TotalBookValueLandBuildingsAmt03070904
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017107
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt063437
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063437
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt063437
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt063437
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt046330
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017107
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017107

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