Civic Intelligence

4 Paws for Ability Inc.

990 • Fiscal year 2022 • EIN 31-1625484

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 31, 2023

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

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.29x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

27th percentile

$56,306

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

61st percentile

5.4%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-7.8%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$8,656,973

Up $441,501 (+5.4%) from 2021

Net Assets

Up

$7,076,199

Up $727,022 (+11%) from 2021

Liabilities

Down

$1,580,774

Down $285,521 (-15%) from 2021

Revenue

Down

$5,451,129

Down $459,514 (-7.8%) from 2021

Expenses

Down

$4,625,510

Down $548,952 (-11%) from 2021

Net Income

Up

$825,619

Up $89,438 (+12%) from 2021

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

2022

Assets$8,656,973
Liabilities$1,580,774
Net Assets$7,076,199

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

2022

Revenue$5,451,129
Expenses$4,625,510
Net Income$825,619
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$5,468,218
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$5,043,516$4,893,811▼ $149,705
Savings and Temporary Cash Investments$885,049$1,429,597▲ $544,548
Investments in Publicly Traded Securities$1,190,331$1,135,260▼ $55,071
Cash and Non-Interest-Bearing Accounts$967,450$1,126,874▲ $159,424
Inventories for Sale or Use$123,355$71,431▼ $51,924
Prepaid Expenses and Deferred Charges$5,771--
Total Assets$8,215,472$8,656,973▲ $441,501
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,530,824$1,377,748▼ $153,076
Accounts Payable and Accrued Expenses$335,471$203,026▼ $132,445
Total Liabilities$1,866,295$1,580,774▼ $285,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,349,177$7,076,199▲ $727,022
Total Net Assets Fund Balance$6,349,177$7,076,199▲ $727,022
Total Liabilities and Net Assets / Fund Balance$8,215,472$8,656,973▲ $441,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,179,787$883,008$5,062,795
Equipment$39,959$672,123$712,082
Land$545,384-$545,384
Other Land Buildings$128,681$19,396$148,077
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark ThomasEd Thru 9-22PT$56,306$56,306
Jennifer LutesExec. Director BFT$23,691$23,691

Board Members and Trustees

NameTitle
Helena BrooksBoard Chair
Beth CestaBoard Member
Chuck BushnellBoard Member
Deb KirshmanBoard Member
Hannah CarverBoard Member
Julie GeorgeBoard Member
Kim McneerBoard Member
Linda DavisBoard Member
Madeline HutchinsonBoard Member
Randy LytesBoard Member
Tanya GantzerBoard Member
John JolleyFundraising
Revenue and Support

Revenue Composition

Contributions and Grants
$3,202,015
Program Service Revenue
$2,206,499
Investment Income
$34,795
Other Revenue
$7,820
All Other Contributions
$2,991,986
Change in Net Assets
$825,619

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$81,696Fair Market Value (FMV)
Total Noncash Contributions2$81,696-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,451,129
Revenue Not Reported on Form 990
$-81,508
Total Revenue per Audited Statements
$5,369,621
Total Revenue per Form 990
$5,451,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,811,175
Other Expenses$1,814,335
Total Fundraising Expense$312,695
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,162,705$19,563$167,520$2,349,788
Occupancy$227,491$12,641$12,641$252,773
Payroll Taxes$124,936$52,627$52,627$230,194
Depreciation Depletion$162,834$9,048$9,048$180,926
Other Employee Benefits$136,076$7,560$7,560$151,196
Fees for Services Accounting$37,159$37,793$37,793$112,745
Current Officers, Directors, Trustees, and Key Employees-$79,997-$79,997
Information Technology$20,223$21,624$1,203$43,050
Advertising$29,414-$11,603$41,017
Office Expenses$8,035$7,057$4,162$19,254
Other Expenses$35,257$15,855$3,985$15,855
Travel$4,539-$4,540$9,079
Fees for Services Legal-$72-$72
Total Functional Expenses$4,011,262$301,553$312,695$4,625,510

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,642,599
Expenses per Audited Statements$4,625,510
Total Expenses per Form 990$4,625,510
Expenses Not Reported on Form 990$17,089
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,251
Fundraising Direct Expenses$17,089
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k Run$28,516$15,166$5,481$9,685
Dueling for Dog$31,443$4,900$11,334$-6,434
Total Events$72,487$22,251$17,089$5,162
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 by the executive director and board chair 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. As of this year, there is an eligibility for a bonus for the executive director and associate director on yearly measurables.

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
Jennifer Lutes
Title
Exec. Director Beg 9-22
Phone
9373740385
Signed
2023-10-31

Organization Details

Principal Officer
Jennifer Lutes
Formed
1998
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
101
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 2022, 4 paws placed 136 service dogs with children or veterans and 299 future service puppies were born. Cumulatively over the past 25 years, approximately 1,800 service dogs have been placed.

Form 990, Part XI, Line 9

Fundraising expenses 17,089 fundraising expenses -17,089

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, 2022 or 2021. As such, there has been no interest or penalties recognized in 4 paws statements of activities or accrued for on 4 paws statements of financial position as of and for the years ended december 31, 2022 or 2021. The federal informational returns for 4 paws for years ended 2019 to the present are subject to examination by taxing authorities.

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

Fundraising expenses 17,089

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

Fundraising expenses 17,089

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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10FUNDRAISING
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
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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/ExplanationTxt070,643
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, 2022 OR 2021. AS SUCH, THERE HAS BEEN NO INTEREST OR PENALTIES RECOGNIZED IN 4 PAWS STATEMENTS OF ACTIVITIES OR ACCRUED FOR ON 4 PAWS STATEMENTS OF FINANCIAL POSITION AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2022 OR 2021. THE FEDERAL INFORMATIONAL RETURNS FOR 4 PAWS FOR YEARS ENDED 2019 TO THE PRESENT ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 17,089
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 17,089
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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