Civic Intelligence

4 Paws for Ability Inc.

990 • Fiscal year 2019 • EIN 31-1625484

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 09, 2020

253 Dayton AveXenia, OH 45385

(937) 374-0385

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.28x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.45x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

50th percentile

2.8%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$132,027

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

36th percentile

-0.1%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-3.9%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,886,428

Up $58,880 (+0.9%) from 2017

Net Assets

Up

$4,957,509

Up $462,244 (+10%) from 2017

Liabilities

Down

$1,928,919

Down $403,364 (-17%) from 2017

Revenue

Down

$4,314,201

Down $462,197 (-9.7%) from 2017

Expenses

Up

$4,194,083

Up $412,839 (+11%) from 2017

Net Income

Down

$120,118

Down $875,036 (-88%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2013: $2,281,034Liabilities 2013: $47,314Net Assets 2013: $2,233,7202013Assets 2014: $3,402,064Liabilities 2014: $563,165Net Assets 2014: $2,838,8992014Assets 2015: $5,349,541Liabilities 2015: $2,471,143Net Assets 2015: $2,878,3982015Assets 2016: $5,880,287Liabilities 2016: $2,380,176Net Assets 2016: $3,500,1112016Assets 2017: $6,827,548Liabilities 2017: $2,332,283Net Assets 2017: $4,495,2652017Assets 2019: $6,886,428Liabilities 2019: $1,928,919Net Assets 2019: $4,957,5092019Assets 2021: $8,215,472Liabilities 2021: $1,866,295Net Assets 2021: $6,349,1772021Assets 2022: $8,656,973Liabilities 2022: $1,580,774Net Assets 2022: $7,076,1992022Assets 2024: $9,182,660Liabilities 2024: $1,140,618Net Assets 2024: $8,042,0422024

Highlighted filing

2019

Assets$6,886,428
Liabilities$1,928,919
Net Assets$4,957,509

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2013: $2,464,598Expenses 2013: $1,772,473Net Income 2013: $692,1252013Revenue 2014: $2,732,525Expenses 2014: $2,127,346Net Income 2014: $605,1792014Revenue 2015: $2,758,142Expenses 2015: $2,718,643Net Income 2015: $39,4992015Revenue 2016: $3,669,991Expenses 2016: $3,048,279Net Income 2016: $621,7122016Revenue 2017: $4,776,398Expenses 2017: $3,781,244Net Income 2017: $995,1542017Revenue 2019: $4,314,201Expenses 2019: $4,194,083Net Income 2019: $120,1182019Revenue 2021: $5,910,643Expenses 2021: $5,174,462Net Income 2021: $736,1812021Revenue 2022: $5,451,129Expenses 2022: $4,625,510Net Income 2022: $825,6192022Revenue 2024: $4,858,746Expenses 2024: $4,105,173Net Income 2024: $753,5732024

Highlighted filing

2019

Revenue$4,314,201
Expenses$4,194,083
Net Income$120,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 9, 2020
Return Version
2019v5.0
Gross Receipts
$4,317,435
Mission and Program Overview

Mission

4 paws' mission is to train service dogs to assist individuals with physical and hidden disabilities, including children with autism and seizures, with independent living.

4 paws' primary activity is to train service dogs to assist individuals with physical and hidden disabilities, including children with autism and seizures, with independent living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,538,104$3,371,158▼ $166,946
Savings and Temporary Cash Investments$2,424,434$3,011,059▲ $586,625
Cash and Non-Interest-Bearing Accounts$733,898$297,801▼ $436,097
Inventories for Sale or Use$149,131$137,295▼ $11,836
Investments in Publicly Traded Securities$14,721$42,735▲ $28,014
Prepaid Expenses and Deferred Charges$32,223$26,380▼ $5,843
Total Assets$6,892,511$6,886,428▼ $6,083
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,970,944$1,882,449▼ $88,495
Accounts Payable and Accrued Expenses$88,953$46,470▼ $42,483
Total Liabilities$2,059,897$1,928,919▼ $130,978
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,808,282$4,745,418▼ $62,864
Net Assets With Donor Restrictions$24,332$212,091▲ $187,759
Total Net Assets Fund Balance$4,832,614$4,957,509▲ $124,895
Total Liabilities and Net Assets / Fund Balance$6,892,511$6,886,428▼ $6,083

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,083,690$532,678$3,616,368
Equipment$166,092$615,517$781,609
Land$121,376-$121,376
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy DulebohnTraining DirectorFT$132,027$132,027
Karen ShirkExecutive DiFT$125,950$125,950

Board Members and Trustees

NameTitle
Helena BrooksChair/presid
Amy WilcoxBoard Member
Beth CestaBoard Member
David JamesBoard Member
John JollyBoard Member
Mark ThomasBoard Member
Ralph BrueggemannBoard Member
Jake PerskyFinance Co-c
Wally GerbusFinance Co-c
Eddie YoungVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,065,420
Program Service Revenue
$2,159,999
Investment Income
$31,392
Other Revenue
$57,390
All Other Contributions
$2,009,466
Change in Net Assets
$120,118

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 Table1$61,482Fair Market Value (FMV)
Total Noncash Contributions1$61,482-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,314,201
Revenue Not Reported on Form 990
$8,011
Total Revenue per Audited Statements
$4,322,212
Total Revenue per Form 990
$4,314,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,414,570
Other Expenses$1,779,513
Total Fundraising Expense$358,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,706,583$163,680$121,664$1,991,927
Occupancy$194,987$10,877$10,877$216,741
Depreciation Depletion$191,780$10,655$10,655$213,090
Payroll Taxes$77,178$38,589$38,589$154,356
Other Employee Benefits$119,517$11,410$11,410$142,337
Travel$82,052$4,693$39,818$126,563
Current Officers, Directors, Trustees, and Key Employees$50,380$37,785$37,785$125,950
Fees for Services Accounting$25,300$30,657$30,657$86,614
Advertising-$5,960$50,689$56,649
Information Technology$20,501$1,157$1,139$22,797
Other Expenses$3,249$2,477$1,083$6,809
Office Expenses$1,166$2,256$2,914$6,336
Total Functional Expenses$3,494,395$340,949$358,739$4,194,083

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,197,317
Expenses per Audited Statements$4,194,083
Total Expenses per Form 990$4,194,083
Expenses Not Reported on Form 990$3,234
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,641
Fundraising Direct Expenses$3,234
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k Run$17,061$10,811$3,134$7,677
Fall Festival$16,830$1,830-$1,830
Total Events$33,891$12,641$3,234$9,407
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
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

The form 990 is reviewed in-depth by the executive director, board chair, and chair of the finance committee prior to filing with the irs. The form 990 is also provided to each voting member of the 4 paws board of trustees. Each member of the board of trustees is given the opportunity to review and provide feedback on the form.

Form 990, Page 6, Part VI, Line 12C

4 paws board members affirm compliance with 4 paws' written conflict of interest policy both verbally at the board's annual onsite meeting at the 4 paws facility in xenia, ohio, and in writing in response to an annual e- mail communication.

Form 990, Page 6, Part VI, Line 15A

Compensation levels for each key position at 4 paws are initially reviewed and voted upon by the board of trustees at the first regular meeting subsequent to the creation of the position, unless there is a need to expedite the hiring process, in which case a special meeting of the board is held. In considering the proposed compensation levels for each position, the board considers job market conditions, the duties of the job, and any specialized skill sets required, including consideration of the prevalence of those skill sets in xenia, ohio. The initial compensation levels for the executive director and training director positions were established through this process (both positions were unpaid for the first several years of 4 paws' existence, and the executive director position has only been a paid position since 2008). Requests for modification to compensation levels of key employees are also brought before the board of trustees at a regular meeting and voted upon based on the job market conditions, the duties of the job, and any specialized skill sets required, including the prevalence of such skill sets in xenia, ohio. The executive director's responsibilities include: purchasing dogs and supplies, record keeping, promoting the organization, finances, establishing policies and procedures, supervision of daily activities within the organization, coordinating volunteers, and managing a workforce. The training director's responsibilities include designing dog training curriculums to meet individual client needs, training service dogs, coordinating volunteer training and socialization programs at local prisons and universities, and training and supervising the dog training staff.

Form 990, Page 6, Part VI, Line 19

4 paws' governing documents, conflict of interest policy, and financial statements are available upon request. Requests can be made via mail, e- mail, or telephone using the contact information published on 4 paws' brochures and website.

Filing and Contact Details

Filer

Filer Name
4 Paws for Ability Inc
EIN
31-1625484
Phone
9373740385
Address
253 DAYTON AVE, XENIA, OH 45385

Signing Officer

Name
Karen Shirk
Title
Executive Director
Phone
9377086677
Signed
2020-09-09

Organization Details

Principal Officer
Karen Shirk
Formed
1998
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
90
Volunteers
1,700

Preparer

Firm
Kirsch CPA Group LLC
Address
2 S THIRD STREET SUITE 400, HAMILTON, OH 45011
Preparer
Jill Frieden
Phone
5138586040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising expenses 3,234 fundraising expenses -3,234

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has confirmed that 4 paws qualifies as a tax- exempt organization under section 501(c)(3) of the internal revenue code. 4 paws is not subject to income taxes given it operates exclusively for charitable purposes. 4 paws has determined that there are no uncertain tax positions as of december 31, 2019 and 2018. As such, there has been no interest or penalties recognized in 4 paws' statements of activities or accrued on 4 paws' statements of financial position as of and for the year ended december 31, 2019 or 2018. The federal informational returns for 4 paws for the years ended 2016 to the present are subject to examination by taxing authorities.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 3,234

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 3,234

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IRS990/MissionDesc04 PAWS' PRIMARY ACTIVITY IS TO TRAIN SERVICE DOGS TO ASSIST INDIVIDUALS WITH PHYSICAL AND HIDDEN DISABILITIES, INCLUDING CHILDREN WITH AUTISM AND SEIZURES, WITH INDEPENDENT LIVING.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0228,341
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS CONFIRMED THAT 4 PAWS QUALIFIES AS A TAX- EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 4 PAWS IS NOT SUBJECT TO INCOME TAXES GIVEN IT OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES. 4 PAWS HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2019 AND 2018. AS SUCH, THERE HAS BEEN NO INTEREST OR PENALTIES RECOGNIZED IN 4 PAWS' STATEMENTS OF ACTIVITIES OR ACCRUED ON 4 PAWS' STATEMENTS OF FINANCIAL POSITION AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2019 OR 2018. THE FEDERAL INFORMATIONAL RETURNS FOR 4 PAWS FOR THE YEARS ENDED 2016 TO THE PRESENT ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 3,234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 3,234
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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