Civic Intelligence

Paws with a Cause

990 • Fiscal year 2015 • EIN 38-2370342

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 16, 2016

4646 South DivisionWayland, MI 49348

(616) 877-7297

Siviq Scores

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

Liabilities / Assets

18th percentile

0.01x

Higher debt load relative to assets than 18% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

15th percentile

0.03x

Higher debt load relative to revenue than 15% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

52nd percentile

$122,268

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

7th percentile

-15%

Faster asset growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$6,136,484

Down $1,048,559 (-15%) from 2014

Net Assets

Down

$6,055,908

Down $1,059,566 (-15%) from 2014

Liabilities

Up

$80,576

Up $11,007 (+16%) from 2014

Revenue

Down

$3,127,979

Down $498,343 (-14%) from 2014

Expenses

Up

$3,835,796

Up $144,058 (+3.9%) from 2014

Net Income

Down

-$707,817

Down $642,401 (-982%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $6,193,938Liabilities 2011: $90,066Net Assets 2011: $6,103,8722011Assets 2012: $7,121,223Liabilities 2012: $79,212Net Assets 2012: $7,042,0112012Assets 2013: $7,577,682Liabilities 2013: $78,000Net Assets 2013: $7,499,6822013Assets 2014: $7,185,043Liabilities 2014: $69,569Net Assets 2014: $7,115,4742014Assets 2015: $6,136,484Liabilities 2015: $80,576Net Assets 2015: $6,055,9082015Assets 2016: $6,200,945Liabilities 2016: $109,184Net Assets 2016: $6,091,7612016Assets 2017: $5,983,273Liabilities 2017: $127,503Net Assets 2017: $5,855,7702017Assets 2018: $5,762,199Liabilities 2018: $177,291Net Assets 2018: $5,584,9082018Assets 2019: $5,092,702Liabilities 2019: $141,906Net Assets 2019: $4,950,7962019Assets 2020: $5,183,693Liabilities 2020: $632,762Net Assets 2020: $4,550,9312020Assets 2021: $6,769,378Liabilities 2021: $117,687Net Assets 2021: $6,651,6912021Assets 2022: $8,636,909Liabilities 2022: $123,926Net Assets 2022: $8,512,9832022Assets 2023: $13,464,025Liabilities 2023: $139,305Net Assets 2023: $13,324,7202023Assets 2025: $17,857,375Liabilities 2025: $1,200,132Net Assets 2025: $16,657,2432025

Highlighted filing

2015

Assets$6,136,484
Liabilities$80,576
Net Assets$6,055,908

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,867,724Expenses 2011: $3,947,105Net Income 2011: -$79,3812011Expenses 2012: $3,512,2462012Revenue 2013: $3,808,657Expenses 2013: $3,354,086Net Income 2013: $454,5712013Revenue 2014: $3,626,322Expenses 2014: $3,691,738Net Income 2014: -$65,4162014Revenue 2015: $3,127,979Expenses 2015: $3,835,796Net Income 2015: -$707,8172015Revenue 2016: $3,906,182Expenses 2016: $3,874,436Net Income 2016: $31,7462016Revenue 2017: $3,889,025Expenses 2017: $4,068,625Net Income 2017: -$179,6002017Revenue 2018: $4,962,255Expenses 2018: $4,578,275Net Income 2018: $383,9802018Revenue 2019: $2,472,152Expenses 2019: $3,364,658Net Income 2019: -$892,5062019Revenue 2020: $3,761,671Expenses 2020: $4,274,931Net Income 2020: -$513,2602020Revenue 2021: $6,011,386Expenses 2021: $4,406,592Net Income 2021: $1,604,7942021Revenue 2022: $7,547,679Expenses 2022: $4,653,433Net Income 2022: $2,894,2462022Revenue 2023: $9,032,489Expenses 2023: $4,412,967Net Income 2023: $4,619,5222023Revenue 2025: $7,234,767Expenses 2025: $6,180,390Net Income 2025: $1,054,3772025

Highlighted filing

2015

Revenue$3,127,979
Expenses$3,835,796
Net Income-$707,817
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 16, 2016
Return Version
2015v2.1
Gross Receipts
$4,779,215
Mission and Program Overview

Mission

To transform lives and strengthen communities through partnerships with custom trained working dogs.

See schedule o identify and develop ways to establish mutually beneficial working relationships between people with disabilities and dogs. Educate general public about the need for these dogs and to the legal rights of people with assistance dogs. The organization's vision is to embrace innovation to address the aging population and to strengthen families living with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,106,467$1,980,383▼ $126,084
Investments in Publicly Traded Securities$1,998,185$1,914,765▼ $83,420
Savings and Temporary Cash Investments$2,720,352$1,798,411▼ $921,941
Pledges and Grants Receivable$227,641$282,024▲ $54,383
Prepaid Expenses and Deferred Charges$93,890$130,043▲ $36,153
Inventories for Sale or Use$38,508$30,858▼ $7,650
Total Assets$7,185,043$6,136,484▼ $1,048,559
Liabilities
Accounts Payable and Accrued Expenses$69,569$80,576▲ $11,007
Total Liabilities$69,569$80,576▲ $11,007
Net Assets / Fund Balance
Unrestricted Net Assets$5,739,292$4,680,737▼ $1,058,555
Permanently Rstr Net Assets$749,130$761,150▲ $12,020
Temporarily Rstr Net Assets$627,052$614,021▼ $13,031
Total Net Assets Fund Balance$7,115,474$6,055,908▼ $1,059,566
Total Liabilities and Net Assets / Fund Balance$7,185,043$6,136,484▼ $1,048,559

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,727,270$2,429,750$4,157,020
Equipment$253,113$909,264$1,162,377

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$749,130$12,020--$761,150
2014$739,320$9,810--$749,130
2013$729,110$10,210--$739,320
2012$720,960$8,150--$729,110
2011$712,260$8,700--$720,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael D Sapp SrCEOFT$110,792$11,476$122,268
Teri CrosbyFinance DirectorFT$75,000$10,753$85,753

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,808,966
Program Service Revenue
$0
Investment Income
$308,562
Other Revenue
$10,451
All Other Contributions
$2,036,092
Change in Net Assets
$-707,817

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 Traded3$189,123Published Market Quotes
Other Non Cash Contri Table12$25,700Estimated Market Value
Cars and Other Vehicles1$24,500Nada Value
Other Non Cash Contri Table3$3,229Estimated Market Value
Total Noncash Contributions19$242,552-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,127,979
Revenue Not Reported on Form 990
$-261,642
Total Revenue per Audited Statements
$2,866,337
Total Revenue per Form 990
$3,127,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,357,952
Other Expenses$1,418,212
Total Fundraising Expense$377,796
Professional Fundraising Fees$59,632
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,517,054$99,420$89,149$1,705,623
Fees for Services Other$254,936$26,044$64,187$345,167
Other Employee Benefits$237,999$46,474$12,342$296,815
Depreciation Depletion$175,077$35,015$8,754$218,846
Current Officers, Directors, Trustees, and Key Employees$94,392$85,853$5,547$185,792
Office Expenses$59,647$7,995$117,947$185,589
Payroll Taxes$137,013$25,673$7,036$169,722
Occupancy$111,531$7,002$1,791$120,324
Fees for Services Professional Fundraising--$59,632$59,632
Travel$51,765$4,415$1,592$57,772
Insurance$44,741$8,427$2,259$55,427
All Other Expenses$34,811$10,390$1,383$46,584
Other Expenses$32,937$4,993$1,368$39,298
Fees for Services Legal$19,863$3,847$990$24,700
Fees for Services Accounting$11,727$1,721$561$14,009
Total Functional Expenses$3,070,360$387,640$377,796$3,835,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,925,903
Expenses per Audited Statements$3,835,796
Total Expenses per Form 990$3,835,796
Expenses Not Reported on Form 990$90,107
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$59,632
Fundraising Direct Expenses$36,459
Fundraising Gross Income$6,150

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Paws Together$20,425-$9,738-
Paws to Celebra$71,720$6,150$26,721$-20,571
Total Events$92,145$6,150$36,459$-30,309
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
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 4

See attached bylaws as amended and restated effective february 26, 2015.

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

The board of directors is given the opportunity to review the form 990 prior to its filing either in person at a scheduled meeting or via e-mail, with confirmed receipt. They are also encouraged to ask clarifying questions of the executive staff and independent tax return preparer.

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

Officers sign a conflict of interest policy statement. A conflict of interest policy is also incorporated into our employee handbook to ensure all staff are aware of and comply with this policy. Each member of paws with a cause's board of directors signs an "affirmation statement" annually, which includes a statement regarding the organization's conflict of interest policy. The organization's bylaws detail this policy for the board of directors.

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

The executive committee of the board of directors meet several times to prepare the performance evaluation for the ceo. During these meetings they also review comparison data obtained through charity navigator and the michigan nonprofit salary survey. Upon completion of the written performance evaluation, the executive committee will make a recommendation to the full board for approval of the evaluation and possible salary increase. Performance goals may also be established, by which the ceo may earn a bonus based on successful completion of said goals. Any increase in compensation for the ceo is voted on and approved by the full board. The board secretary and chair maintain written substantiation of the deliberation process and the decision process is documented within the minutes of the full board meeting at which the vote is taken.

Form 990, Page 6, Part VI, Line 17

Maryland, mississippi, michigan, new hampshire, new jersey, new mexico, new york, north carolina, ohio, oklahoma, oregon, pennsylvania, rhode island, tennessee, texas, virginia, washington, wisconsin, arizona, delaware, maine, missouri, utah, west virginia

Form 990, Page 6, Part VI, Line 19

Paws with a cause makes its audited financial statements, annual report and irs form 990 available on its website for public viewing. These documents, as well as all governing documents and the conflict of interest policy are made available to anyone upon request.

Filing and Contact Details

Filer

Filer Name
Paws With a Cause
EIN
38-2370342
Phone
6168777297
Address
4646 SOUTH DIVISION, WAYLAND, MI 49348

Signing Officer

Name
Michael D Sapp Sr
Title
CEO
Phone
6168777297
Signed
2016-03-16

Organization Details

Principal Officer
Michael D Sapp Sr
Formed
1979
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
55
Volunteers
2,300

Preparer

Firm
Meyaard Tolman & Venlet Pc
Address
PO BOX 320, ZEELAND, MI 49464
Preparer
Charles D Olszewski
Phone
6167721901
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

See schedule o identify and develop ways to establish mutually beneficial working relationships between people with disabilities and dogs. Educate general public about the need for these dogs and to the legal rights of people with assistance dogs. The organization's vision is to embrace innovation to address the aging population and to strengthen families living with disabilities.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Principal balance of 761,150 is to be maintained in perpetuity. Income from principal of 711,150 is expendable at the discretion of the governing board. Income from pirncipal of 50,000 is to be accumulated until it can cover the cost of training one dog.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13FINANCE DIR
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IRS990/MissionDesc0SEE SCHEDULE O IDENTIFY AND DEVELOP WAYS TO ESTABLISH MUTUALLY BENEFICIAL WORKING RELATIONSHIPS BETWEEN PEOPLE WITH DISABILITIES AND DOGS. EDUCATE GENERAL PUBLIC ABOUT THE NEED FOR THESE DOGS AND TO THE LEGAL RIGHTS OF PEOPLE WITH ASSISTANCE DOGS. THE ORGANIZATION'S VISION IS TO EMBRACE INNOVATION TO ADDRESS THE AGING POPULATION AND TO STRENGTHEN FAMILIES LIVING WITH DISABILITIES.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt046474
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0237999
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IRS990/OtherExpensesGrp/Desc0TRAINING CENTER & KENNELS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL & MAINT
IRS990/OtherExpensesGrp/FundraisingAmt01564
IRS990/OtherExpensesGrp/FundraisingAmt11694
IRS990/OtherExpensesGrp/FundraisingAmt21368
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013771
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24993
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IRS990/OtherExpensesGrp/ProgramServicesAmt235348
IRS990/OtherExpensesGrp/ProgramServicesAmt332937
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IRS990/OtherExpensesGrp/TotalAmt243642
IRS990/OtherExpensesGrp/TotalAmt339298
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt089149
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099420
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01517054
IRS990/OtherSalariesAndWagesGrp/TotalAmt01705623
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt07036
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025673
IRS990/PayrollTaxesGrp/ProgramServicesAmt0137013
IRS990/PayrollTaxesGrp/TotalAmt0169722
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0749130
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0761150
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0227641
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0282024
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt093890
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0130043
IRS990/PrincipalOfficerNm0MICHAEL D SAPP SR
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgSrvcAccomActy2Grp/Desc0SEE ATTACHED STATEMENT B.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0213396
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03146773
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0437440
IRS990/PYOtherExpensesAmt01397755
IRS990/PYOtherRevenueAmt042109
IRS990/PYRevenuesLessExpensesAmt0-65416
IRS990/PYSalariesCompEmpBnftPaidAmt02263233
IRS990/PYTotalExpensesAmt03691738
IRS990/PYTotalProfFndrsngExpnsAmt030750
IRS990/PYTotalRevenueAmt03626322
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-707817
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02720352
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01798411
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS / FEES 255,409
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02808966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03146773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03408115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04221514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03863678
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017449046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt089644
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt079295
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt050193
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0255409
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IRS990ScheduleA/PublicSupportPY170Pct00.84120
IRS990ScheduleA/PublicSupportTotal170Amt015292232
IRS990ScheduleA/SubstantialContributorsTotAmt02156814
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0749130
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt012020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$1.20$16.7$7.23$6.18$1.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.14$13.3$9.03$4.41$4.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.64$0.12$8.51$7.55$4.65$2.89
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$0.12$6.65$6.01$4.41$1.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$0.63$4.55$3.76$4.27$0.51
2019Summary only. Only limited summary data is available for this year.$5.09$0.14$4.95$2.47$3.36$0.89
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.18$5.58$4.96$4.58$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.98$0.13$5.86$3.89$4.07$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$0.11$6.09$3.91$3.87$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.14$0.08$6.06$3.13$3.84$0.71
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.19$0.07$7.12$3.63$3.69$0.07
2013Detailed filing. Detailed filing data is available for this year.$7.58$0.08$7.50$3.81$3.35$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$0.08$7.04$3.51
2011Summary only. Only limited summary data is available for this year.$6.19$0.09$6.10$3.87$3.95$0.08