Civic Intelligence

4 Paws for Ability Inc.

990 • Fiscal year 2024 • EIN 31-1625484

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 23, 2025

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

50th percentile

0.12x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.23x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

38th percentile

$100,826

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

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

Asset Growth

46th percentile

3.6%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

51st percentile

8.7%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$9,182,660

Up $525,687 (+6.1%) from 2022

Net Assets

Up

$8,042,042

Up $965,843 (+14%) from 2022

Liabilities

Down

$1,140,618

Down $440,156 (-28%) from 2022

Revenue

Down

$4,858,746

Down $592,383 (-11%) from 2022

Expenses

Down

$4,105,173

Down $520,337 (-11%) from 2022

Net Income

Down

$753,573

Down $72,046 (-8.7%) from 2022

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

2024

Assets$9,182,660
Liabilities$1,140,618
Net Assets$8,042,042

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

2024

Revenue$4,858,746
Expenses$4,105,173
Net Income$753,573
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$4,956,987
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$4,761,764$4,667,685▼ $94,079
Savings and Temporary Cash Investments$2,246,816$2,975,108▲ $728,292
Investments in Publicly Traded Securities$1,354,312$1,023,501▼ $330,811
Cash and Non-Interest-Bearing Accounts$431,634$448,727▲ $17,093
Inventories for Sale or Use$59,920$54,245▼ $5,675
Prepaid Expenses and Deferred Charges$10,797$13,394▲ $2,597
Total Assets$8,865,243$9,182,660▲ $317,417
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,220,095$1,057,603▼ $162,492
Accounts Payable and Accrued Expenses$90,749$83,015▼ $7,734
Total Liabilities$1,310,844$1,140,618▼ $170,226
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,554,399$8,042,042▲ $487,643
Total Net Assets Fund Balance$7,554,399$8,042,042▲ $487,643
Total Liabilities and Net Assets / Fund Balance$8,865,243$9,182,660▲ $317,417

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,951,370$1,145,891$5,097,261
Equipment$108,865$618,321$727,186
Land$545,385-$545,385
Other Land Buildings$62,065$43,544$105,609
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer LutesExecutive DiFT$100,826$100,826

Board Members and Trustees

NameTitle
Julie GeorgePresident
Brian CulpepperBoard Member
Cindy BurgerBoard Member
Josh McclanhanBoard Member
KELLY O'REILLYBoard Member
Kim McneerBoard Member
Madeline HutchinsonBoard Member
Mark ThomasBoard Member
Tanya Mahon-gantzerBoard Member
Linda DavisGovernance C
Chuck BushnellProgram Chai
Helena BrooksSecretary
Kathy BarnesTreasurer
Beth CestaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,601,024
Program Service Revenue
$1,710,751
Investment Income
$522,453
Other Revenue
$24,518
All Other Contributions
$2,568,628
Change in Net Assets
$753,573

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$71,380Fair Market Value (FMV)
Total Noncash Contributions1$71,380-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,858,746
Revenue Not Reported on Form 990
$-261,652
Total Revenue per Audited Statements
$4,597,094
Total Revenue per Form 990
$4,858,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,702,505
Other Expenses$1,402,668
Total Fundraising Expense$228,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,949,000$188,840$120,543$2,258,383
Payroll Taxes$182,337$10,130$10,130$202,597
Depreciation Depletion$156,295$8,228-$164,523
Other Employee Benefits$126,629$7,035$7,035$140,699
Occupancy$126,149$6,639-$132,788
Current Officers, Directors, Trustees, and Key Employees-$100,826-$100,826
Advertising$2,371$161$61,045$63,577
Fees for Services Accounting$16,266$18,777$18,777$53,820
Interest$33,097$1,742-$34,839
Information Technology$25,905$5,733$2,334$33,972
Office Expenses$21,576$1,199$1,199$23,974
Fees for Services Legal$4,317$2,939$1,439$8,695
All Other Expenses-$3,800$3,487$7,287
Other Expenses$24,886$4,272$2,024$4,272
Travel$1,996$111$111$2,218
Total Functional Expenses$3,509,540$367,509$228,124$4,105,173

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,109,451
Expenses per Audited Statements$4,105,173
Total Expenses per Form 990$4,105,173
Expenses Not Reported on Form 990$4,278
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,009
Fundraising Direct Expenses$4,278
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k$23,696$10,746$4,249$6,497
Service Dog Scr$20,709$1,263$29$1,234
Total Events$44,405$12,009$4,278$7,731
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. 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
Executive Director
Phone
9373740385
Signed
2025-09-23

Organization Details

Principal Officer
Jennifer Lutes
Formed
1998
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
102
Volunteers
2,000

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 2024, 4 paws placed 113 service dogs with children or veterans and 194 future service puppies were born. Cumulatively over the past 25 years, approximately 2,000 service dogs have been placed.

Form 990, Part XI, Line 9

Fundraising expenses 4,278 fundraising expenses -4,278

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar provision of ohio law; however, the organization is subject to federal income tax on any unrelated business taxable income. The organization's internal revenue service form 990 is subject to review and examination by federal and state authorities. The organization has analyzed the tax positions taken and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization's federal tax returns for the year ended prior to december 31, 2020 and prior years are no longer subject to examination as the statute of limitations has expired for those years.

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

Fundraising expenses 4,278

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

Fundraising expenses 4,278

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IRS990/Desc04 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 2024, 4 PAWS PLACED 113 SERVICE DOGS WITH CHILDREN OR VETERANS AND 194 FUTURE SERVICE PUPPIES WERE BORN. CUMULATIVELY OVER THE PAST 25 YEARS, APPROXIMATELY 2,000 SERVICE DOGS HAVE BEEN PLACED.
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