Civic Intelligence

4 Paws for Ability Inc.

990 • Fiscal year 2021 • EIN 31-1625484

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 06, 2022

Refreshing map…

207 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

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.32x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

50th percentile

12%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

50th percentile

$118,422

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

55th percentile

12%

Faster asset growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

20%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$8,215,472

Up $1,329,044 (+19%) from 2019

Net Assets

Up

$6,349,177

Up $1,391,668 (+28%) from 2019

Liabilities

Down

$1,866,295

Down $62,624 (-3.2%) from 2019

Revenue

Up

$5,910,643

Up $1,596,442 (+37%) from 2019

Expenses

Up

$5,174,462

Up $980,379 (+23%) from 2019

Net Income

Up

$736,181

Up $616,063 (+513%) from 2019

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

2021

Assets$8,215,472
Liabilities$1,866,295
Net Assets$6,349,177

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

2021

Revenue$5,910,643
Expenses$5,174,462
Net Income$736,181
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 6, 2022
Return Version
2021v4.0
Gross Receipts
$5,914,787
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$3,981,619$5,043,516▲ $1,061,897
Investments in Publicly Traded Securities$76,503$1,190,331▲ $1,113,828
Cash and Non-Interest-Bearing Accounts$130,991$967,450▲ $836,459
Savings and Temporary Cash Investments$2,994,721$885,049▼ $2,109,672
Inventories for Sale or Use$134,168$123,355▼ $10,813
Prepaid Expenses and Deferred Charges$30,185$5,771▼ $24,414
Total Assets$7,348,187$8,215,472▲ $867,285
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,679,336$1,530,824▼ $148,512
Accounts Payable and Accrued Expenses$71,978$335,471▲ $263,493
Total Liabilities$1,751,314$1,866,295▲ $114,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,596,873$6,349,177▲ $752,304
Total Net Assets Fund Balance$5,596,873$6,349,177▲ $752,304
Total Liabilities and Net Assets / Fund Balance$7,348,187$8,215,472▲ $867,285

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,353,632$748,162$5,101,794
Equipment$144,499$739,896$884,395
Land$545,385-$545,385
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen ShirkFormer ExecuFT$118,422-$118,422
Karen ShirkFormer Executive Director-$50,603$67,819$118,422
Mark ThomasBoard Member-$42,769-$42,769

Board Members and Trustees

NameTitle
Helena BrooksBoard Chair
John JolleyChair Fundra
Ralph BrueggemannChair of Ope
Beth CestaBoard Member
David JamesBoard Member
Eddie YoungBoard Member
Hannah CarverBoard Member
Julie GeorgeBoard Member
Linda DavisBoard Member
Madeline HutchinsonBoard Member
Randy LytesBoard Member
Jake PerskyFinance Chai
Wally GerbusFinance Chai

Highest Paid Contractors

ContractorServicesLocationCompensation
Durnbaugh Masonry LtdMasonry2936 MAGINN DR, Beavercreek, OH 45434$979,947
Revenue and Support

Revenue Composition

Contributions and Grants
$3,408,672
Program Service Revenue
$2,354,428
Investment Income
$15,318
Other Revenue
$132,225
All Other Contributions
$2,905,941
Change in Net Assets
$736,181

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 Table2$99,847Fair Market Value (FMV)
Total Noncash Contributions2$99,847-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,910,643
Revenue Not Reported on Form 990
$20,267
Total Revenue per Audited Statements
$5,930,910
Total Revenue per Form 990
$5,910,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,101,751
Other Expenses$2,072,711
Total Fundraising Expense$458,722
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,083,864$314,750$243,994$2,642,608
Occupancy$273,783$15,729$15,464$304,976
Other Employee Benefits$188,125$10,451$10,452$209,028
Payroll Taxes$112,759$47,293$47,294$207,346
Depreciation Depletion$145,492$8,083$8,083$161,658
Fees for Services Accounting$35,412$53,232$53,233$141,877
Travel$61,398$5,749$12,320$79,467
Current Officers, Directors, Trustees, and Key Employees$17,108$12,830$12,831$42,769
Advertising$968-$39,299$40,267
Office Expenses$10,630$14,187$5,613$30,430
Other Expenses$10,295$12,869$2,575$25,739
Information Technology$10,134$10,538$563$21,235
Fees for Services Legal-$4,255-$4,255
Total Functional Expenses$4,170,525$545,215$458,722$5,174,462

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,178,606
Expenses per Audited Statements$5,174,462
Total Expenses per Form 990$5,174,462
Expenses Not Reported on Form 990$4,144
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,326
Fundraising Direct Expenses$4,144
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k Run$25,241$13,141$3,870$9,271
Service Dog Scr$12,528$2,185$274$1,911
Total Events$37,769$15,326$4,144$11,182
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Benjamin ShirkSon FormexecdirEmployeeNo$31,385
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
Yes
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 9

KAREN SHIRK

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed 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. 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.

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
207 DAYTON AVE, XENIA, OH 45385

Signing Officer

Name
Mark Thomas
Title
Board Member
Phone
9377086677
Signed
2022-11-06

Organization Details

Principal Officer
Mark Thomas
Formed
1998
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
109
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, Page 2, Part III, Line 4A

4 paws for ability's mission is to enrich the lives of people with disabilities by placing life-changing service dogs. We envision a world where people with disabilities can realize their full potential, one service dog at a time. We make a lifetime commitment to ensure the well-being of every 4 paws dog we breed, train, and place. We develop the skills of our team members to attract and maintain the best available talent. We maintain a large, dedicated, and well-trained volunteer base to support the success of every 4 paws dog. We offer a lifetime of support for our 4 paws families, and we make our service dogs available to those who qualify by placing dogs tailored to their unique, individual needs. We maintain financial independence by being good stewards of our donor contributions, which enables the organization to make decisions in the best interest of our clients and team members. We also educate our clients and community on the appropriate use of service dogs and the differences between service dogs, therapy dogs, emotional support animals, and other working dogs. In 2021, 4 paws placed 136 service dogs with children or veterans and 313 future service puppies were born. Cumulatively over the past 26 years, approximately 1,600 service dogs have been placed.

Form 990, Part XI, Line 9

Fundraising expenses 4,144 fundraising expenses -4,144

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, 2021 and 2020. 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, 2021 or 2020. The federal informational returns for 4 paws for the years ended 2018 to the present are subject to examination by taxing authorities.

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

Fundraising expenses 4,144

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

Fundraising expenses 4,144

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