AMERICAN KENNEL CLUB INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN KENNEL CLUB INC (EIN 13-4923060)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-13
- IRS object ID
- 201233189349302013
- Schema version
- 2011v1.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-13T10:31:48-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 Park Avenue | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 101540102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134923060 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN KENNEL CLUB INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % JOSEPH V BAFFUTO JR | InCareOfName |
| Name Control | AMER | NameControl |
| Phone | 2126968200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 MADISON AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10016 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DENNIS SPRUNG | Name |
| Title | PRESIDENT/CEO | Title |
| Date Signed | 2012-11-12 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KPMG LLP | Name |
| Phone | 2127589700 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DENNIS B SPRUNG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 MADISON AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 54702006 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.AKC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1884 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | AMERICAN KENNEL CLUB, INC. (THE CLUB) IS DEDICATED TO THE ADVANCEMENT, STUDY, BREEDING, EXHIBITING AND MAINTENANCE OF PUREBRED DOGS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 442 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 1883777 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -408238 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 46716684 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 44888710 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 388576 | InvestmentIncomePriorYear |
| Investment Income Current Year | 439822 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 8853611 | OtherRevenuePriorYear |
| Other Revenue Current Year | 9008101 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 55958871 | TotalRevenuePriorYear |
| Total Revenue Current Year | 54336633 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 804450 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 756039 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 29413686 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 28171113 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 26182226 | OtherExpensePriorYear |
| Other Expenses Current Year | 25512526 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 56400362 | TotalExpensesPriorYear |
| Total Expenses Current Year | 54439678 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -441491 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -103045 | RevenuesLessExpensesCY |
| Total Assets BOY | 93913139 | TotalAssetsBOY |
| Total Assets EOY | 93281873 | TotalAssetsEOY |
| Total Liabilities BOY | 56379179 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 72986173 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 37533960 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 20295700 | NetAssetsOrFundBalancesEOY |
| Mission Description | AMERICAN KENNEL CLUB, INC. (THE CLUB) IS DEDICATED TO THE ADVANCEMENT, STUDY, BREEDING, EXHIBITING AND MAINTENANCE OF PUREBRED DOGS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 22064000 | Expense |
| Revenue | 28000424 | Revenue |
| Description | REGISTRATIONS: REGISTRATION AND CERTIFICATION OF PUREBRED DOGS AND LITTERS, CONTRIBUTED TO ACCURATE GENEALOGY RECORDS AND ADVANCED THE QUALITY OF EACH BREED. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 19312000 | Expense |
| Revenue | 12119328 | Revenue |
| Description | DOG EVENTS, PERFORMANCE AND JUDGING: DOG AND PERFORMANCE EVENTS ADDRESSED THE INCREASING INTEREST OF PARTICIPANTS AND EVALUATED THE PERFORMANCE OF BREEDS (OVER 20,000 EVENTS WERE HELD). | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 10854678 | Expense |
| Grants | 756039 | Grants |
| Revenue | 4798960 | Revenue |
| Description | PUBLIC RELATIONS AND EDUCATION: EDUCATIONAL TRAINING AND PUBLIC SERVICE FOR DOG HEALTH WHICH BENEFITED ALL DOGS AND DOG OWNERS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 52230678 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 136 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 442 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOSEPH V BAFFUTO JR | NamePerson |
| Telephone Number | 2126968200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | AMERICAN KENNEL CLUB 260 MADISON A | AddressLine1 |
| City | NY | City |
| State | NY | State |
| ZIP Code | 10016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| KENNETH A MARDEN | ||||||||
| DIRECTOR - ROTATED OFF 3/11 | 5.0 | X | 3000 | 0 | 0 | |||
| DR THOMAS M DAVIES | ||||||||
| DIRECTOR/VICE CHAIRMAN | 5.0 | X | 12000 | 0 | 0 | |||
| WALTER F GOODMAN | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| ALAN KALTER | ||||||||
| DIRECTOR | 5.0 | X | 0 | 0 | 0 | |||
| DR J CHARLES GARVIN | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| PATRICIA H HAINES DVM | ||||||||
| DIRECTOR - ROTATED OFF 3/11 | 5.0 | X | 3000 | 0 | 0 | |||
| PATRICIA C SCULLY | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| DR WILLIAM R NEWMAN | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| DR CARMEN BATTAGLIA | ||||||||
| DIRECTOR | 5.0 | X | 10000 | 0 | 0 | |||
| LEE ARNOLD | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| CARL C ASHBY III | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| DR ROBERT D SMITH | ||||||||
| DIRECTOR | 5.0 | X | 12000 | 0 | 0 | |||
| PATTI L STRAND | ||||||||
| DIRECTOR - ROTATED OFF 3/11 | 5.0 | X | 3000 | 0 | 0 | |||
| RONALD MENAKER | ||||||||
| DIRECTOR/CHAIRMAN | 10.0 | X | 0 | 0 | 0 | |||
| ROBERT A AMEN | ||||||||
| DIRECTOR | 5.0 | X | 10000 | 0 | 0 | |||
| STEVEN D GLADSTONE ESQ | ||||||||
| DIRECTOR | 5.0 | X | 10000 | 0 | 0 | |||
| DENNIS B SPRUNG | ||||||||
| PRESIDENT/CEO | 50.0 | 465883 | 0 | 107973 | X | |||
| JAMES T STEVENS | ||||||||
| CFO | 50.0 | 307098 | 0 | 100718 | X | |||
| JOHN LYONS | ||||||||
| COO | 50.0 | 259172 | 0 | 82589 | X | |||
| JAMES CROWLEY | ||||||||
| EXECUTIVE SECRETARY | 50.0 | 179899 | 0 | 30999 | X | |||
| CHARLES KNEIFEL | ||||||||
| VP CIO | 50.0 | 197902 | 0 | 41782 | X | |||
| DAVID ROBERTS | ||||||||
| VP REGISTRATION | 50.0 | 133436 | 0 | 39620 | X | |||
| MARGARET POINDEXTER | ||||||||
| GENERAL COUNSEL | 50.0 | 206969 | 0 | 56119 | X | |||
| VICKI REES | ||||||||
| AVP HUMAN RESOURCES | 50.0 | 133509 | 0 | 48533 | X | |||
| DARRELL HAYES | ||||||||
| VP DOG SHOW JUDGES | 50.0 | 126140 | 0 | 71544 | X | |||
| LISA GONZALEZ | ||||||||
| VP MARKETING/COMMUNICATIONS | 50.0 | 203069 | 0 | 7328 | X | |||
| JOSEPH BAFFUTO | ||||||||
| CONTROLLER | 50.0 | 126465 | 0 | 33399 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2474542 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 620604 | TotalOtherCompensation |
| Number Individuals GT100 K | 33 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| KPMG LLP | |||||
| DEPT 0511 POB 12001 | DALLAS | TX | 75312 | ACCOUNTING | 286615 |
| SHARON SHARO | |||||
| 102 MARTINIQUE PLACE | CARY | NC | 27511 | MARKETING | 188960 |
| GREENBERG TRAURIG LLP | |||||
| 2101 L STREET NW | WASHINGTON | DC | 20037 | LEGAL | 150000 |
| ARD MARKETING LLC | |||||
| 101 COLLINSON DRIVE | CHAPEL HILL | NC | 27514 | MARKETING | 150000 |
| SCHUBERT MARKETING LLC | |||||
| 700 GREENWOOD ROAD | CHAPEL HILL | NC | 27514 | MARKETING | 145840 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| DOG REGISTRATIONS | 900099 | 28000424 | 28000424 |
| DOG EVENTS, PERFORMANCE AND JUDGING | 900099 | 12119325 | 12119325 |
| PUBLIC RELATIONS/EDUCATION | 900099 | 3780380 | 3780380 |
| PUBLICATIONS | 900099 | 988581 | 988581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 44888710 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 439822 | TotalRevenueColumn |
| Exclusion | $439,822 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5964405 | TotalRevenueColumn |
| Exclusion | $5,964,405 | ExclusionAmount |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 326790 | GrossSalesOfInventory |
| Cost Of Goods Sold | 365373 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -38583 | TotalRevenueColumn |
| Related Or Exempt Function Income | -38583 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| ADVERTISING INCOME | 900099 | 1790079 | 1790079 | |
| MAILING LIST RENTAL | 900099 | 93698 | 93698 | |
| OTHER INCOME | 900099 | 1198502 | 1198502 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3082279 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 54336633 | TotalRevenueColumn |
| Related Or Exempt Function Income | 46048629 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1883777 | UnrelatedBusinessRevenue |
| Exclusion | $6,404,227 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 709039 | Total |
| Program Services | 709039 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47000 | Total |
| Program Services | 47000 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1698921 | Total |
| Program Services | 1372609 | ProgramServices |
| Management And General | 326312 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17798905 | Total |
| Program Services | 16594210 | ProgramServices |
| Management And General | 1204695 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 502340 | Total |
| Program Services | 496312 | ProgramServices |
| Management And General | 6028 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6536154 | Total |
| Program Services | 6431576 | ProgramServices |
| Management And General | 104578 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1634793 | Total |
| Program Services | 1615175 | ProgramServices |
| Management And General | 19618 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 191611 | Total |
| Program Services | 191611 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172500 | Total |
| Management And General | 172500 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3820062 | Total |
| Program Services | 3820062 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702735 | Total |
| Program Services | 702735 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4365021 | Total |
| Program Services | 4312641 | ProgramServices |
| Management And General | 52380 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2389033 | Total |
| Program Services | 2317362 | ProgramServices |
| Management And General | 71671 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3473276 | Total |
| Program Services | 3431597 | ProgramServices |
| Management And General | 41679 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1596131 | Total |
| Program Services | 1576977 | ProgramServices |
| Management And General | 19154 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1253672 | Total |
| Program Services | 1238628 | ProgramServices |
| Management And General | 15044 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125344 | Total |
| Program Services | 125344 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5844685 | Total |
| Program Services | 5669344 | ProgramServices |
| Management And General | 175341 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| DNA CERTIFICATIONS | 390435 | 390435 |
| DOG EVENT PROGRAMS | 258321 | 258321 |
| CREDIT CARD FEES | 735485 | 735485 |
| MISCELLANEOUS EXPENSES | 194215 | 194215 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54439678 | Total |
| Program Services | 52230678 | ProgramServices |
| Management And General | 2209000 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1521261 | BOY |
| EOY | 1370285 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2557954 | BOY |
| EOY | 8760523 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2321825 | BOY |
| EOY | 4273826 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 96508 | BOY |
| EOY | 162830 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3461078 | BOY |
| EOY | 3580968 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 56329155 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 45106363 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11316542 | BOY |
| EOY | 11222792 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30532809 | BOY |
| EOY | 27820058 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42105162 | BOY |
| EOY | 36090591 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93913139 | BOY |
| EOY | 93281873 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46993609 | BOY |
| EOY | 63969071 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1268326 | BOY |
| EOY | 1671687 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8117244 | BOY |
| EOY | 7345415 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56379179 | BOY |
| EOY | 72986173 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37533960 | BOY |
| EOY | 20295700 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37533960 | BOY |
| EOY | 20295700 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93913139 | BOY |
| EOY | 93281873 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -103045 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -17135215 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Substantially All Dues Nondeduct | true | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | SEE PART XIV | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 29600000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -400000 | InvestmentEarningsOrLosses |
| End Of Year Balance | 29200000 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 23700000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 5900000 | InvestmentEarningsOrLosses |
| End Of Year Balance | 29600000 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10400000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 13300000 | InvestmentEarningsOrLosses |
| End Of Year Balance | 23700000 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 20000000 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -9600000 | InvestmentEarningsOrLosses |
| End Of Year Balance | 10400000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Land | Land | |
| Buildings | Buildings |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10503981 | OtherCostOrOtherBasis |
| Depreciation | 4969062 | Depreciation |
| Book Value | 5534919 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7970535 | OtherCostOrOtherBasis |
| Depreciation | 4367887 | Depreciation |
| Book Value | 3602648 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 37854639 | OtherCostOrOtherBasis |
| Depreciation | 35769414 | Depreciation |
| Book Value | 2085225 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11222792 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALTERNATIVE INVESTMENTS | Description |
| Book Value | 36090591 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 36090591 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED LEASE LIABILITY | $4,974,483 |
| CAPITAL LEASE OBLIGATIONS | $2,370,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 7345415 | TotalOfAmounts |
| Total Revenue | 54336633 | TotalRevenue |
| Total Expenses | 54439678 | TotalExpenses |
| Excess Or Deficit For Year | -103045 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -2257643 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 482667 | DonatedServicesAndFacilities |
| Other | -$16,186,960 | OtherAmount |
| Total Adjustments | -17961936 | TotalAdjustments |
| Excess Or Deficit Per FS | -18064981 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 59528969 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 482667 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 5251384 | OtherRevenues |
| Revenue Not Rptd F990 | 5734051 | RevenueNotRptdF990 |
| Revenue Subtotal | 53794918 | RevenueSubtotal |
| Other Revenues Not Included | 541715 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 541715 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 54336633 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 62230811 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 482667 | DonatedServicesUseOfFacilities |
| Losses Reported | 2257643 | LossesReported |
| Other Expenses Included | 5050823 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 7791133 | ExpensesNotRptdF990 |
| Expenses Subtotal | 54439678 | ExpensesSubtotal |
| Total Expenses Per Form990 | 54439678 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| RECONCILIATION OF CHANGE IN NET ASSETS - OTHER | SCHEDULE D, PART XI, LINE 8 | AMERICAN KENNEL CLUB, INC. DID NOT RECEIVE SEPARATE AUDITED FINANCIAL STATEMENTS. THE RECONCILIATION OF THE CHANGE IN NET ASSETS FROM FORM 990 TO AUDITED FINANCIAL STATEMENTS IS TO THE CONSOLIDATED CHANGE IN NET ASSETS OF $(18,064,981). DONATED SERVICES INCLUDED IN EXPENSES : $ (482,667) DECONSOLIDATION OF AFFILIATES' REVENUE : $ 5,251,384 DECONSOLIDATION OF AFFILIATES' EXPENSES : $ (5,592,538) DECONSOLIDATION OF AFFILIATES' CHANGE IN NET ASSETS : $ (330,950) PENSION BENEFITS OBLIGATION : $(15,032,189) ------------- TOTAL OTHER LINE 8 = $(16,186,960) |
| RECONCILIATION OF REVENUE - OTHER | SCHEDULE D, PART XII, LINE 2D AND 4B | DECONSOLIDATION OF AFFILIATES' REVENUE : $ 5,251,384 ------------ TOTAL OTHER LINE 2D = $ 5,251,384 COST OF GOODS SOLD : $ (365,373) INTERCOMPANY REVENUE : $ 907,088 ------------ TOTAL OTHER LINE 4B = $ 541,715 |
| RECONCILIATION OF EXPENSES - OTHER | SCHEDULE D, PART XIII, LINE 2D | DECONSOLIDATION OF AFFILIATES' EXPENSES : $ 5,592,538 INTERCOMPANY EXPENSES : $ (907,088) COST OF GOODS SOLD : $ 365,373 ------------ TOTAL OTHER LINE 2D = $ 5,050,823 |
| COLLECTION OF ART | SCHEDULE D, PART III, LINE 3E | THE CLUB MAINTAINS A LIBRARY AND COLLECTION OF ARTWORK, WHICH ARE NOT RECOGNIZED AS ASSETS IN THE FINANCIAL STATEMENTS. THE CLUB'S COLLECTION OF ARTWORK WAS PRIMARILY ACQUIRED THROUGH CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION. ACQUISITIONS WERE ADDED TO THE COLLECTION DURING 2011 AND 2010. THE CLUB'S LIBRARY COLLECTION, ESTABLISHED IN 1934, WAS ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE ITS INCEPTION. PURCHASES FOR THE LIBRARY'S COLLECTION ARE EXPENSED IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. THE ITEMS IN THE LIBRARY ARE NOT CIRCULATED. THE COLLECTIONS ARE HELD FOR PUBLIC EXHIBITION AND EDUCATIONAL AND RESEARCH PURPOSES. EACH OF THE ITEMS IS PRESERVED AND CARED FOR AND MAINTENANCE ACTIVITIES ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE GENERALLY NOT SOLD. HOWEVER, IN THE EVENT THAT THEY WERE, THE PROCEEDS COULD BE REINVESTED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. |
| UNCERTAIN TAX POSITIONS | SCHEDULE D, PART X, LINE 2 | THE CLUB FOLLOWS THE PROVISIONS OF ASC 740-10, INCOME TAXES - OVERALL, RELATING TO UNCERTAINTY IN INCOME TAXES. FOR THE CLUB, ASC 740-10 IS PRIMARILY APPLICABLE TO INCURRING UNRELATED BUSINESS INCOME TAX (UBIT) ATTRIBUTABLE TO CERTAIN OF ITS INVESTMENTS. ASC 740-10 ESTABLISHES A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFITS POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN FILING TAX RETURNS. IT REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CLUB'S INCOME TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS WOULD "MORE-LIKELY THAN-NOT" BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE "MORE-LIKELY THAN-NOT" THRESHOLD ARE RECORDED AS TAX EXPENSE. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 0 | Program Services | REGISTRATION | 0 |
| North America | 0 | 0 | Investments | 6714877 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 6714877 | SubtotalAmountSpent |
| Total Amount Spent | 6714877 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | true | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ACTIVITIES PER REGION | Identifier |
| Return Reference | SCHEDULE F, PART I, LINE 3 | ReturnReference |
| Explanation | AMERICAN KENNEL CLUB HAS ENTERED INTO AN AGREEMENT WITH NOTED GENERAL KENNEL CLUB, HEADQUARTERED IN THE PEOPLE'S REPUBLIC OF CHINA (PRC) TO ASSIST THEM IN ESTABLISHING AND MAINTAINING A COMPREHENSIVE REGISTRY OF BREEDS OF PUREBRED DOGS IN THE PRC. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| CANINE HEALTH FOUNDATION | |||||||
| PO BOX 37941 | RALEIGH | NC | 27627 | 133813813 | 501(c)(3) | 500000 | MEDICAL RESEARCH |
| MUSEUM OF THE DOG | |||||||
| 172 SOUTH MASON ROAD | ST LOUIS | MO | 63131 | 431485438 | 501(c)(3) | 187000 | EDUCATION & TRAINING |
| DECATUR COUNTY COON HUNT | |||||||
| 52 E MORGAN ST | PARSONS | TN | 38363 | 621215093 | 501(c)(3) | 7000 | EDUCATION & TRAINING |
| MICHIGAN STATE UNIVERSITY | |||||||
| 301 ADMIN BUILDING | EAST LANSING | MI | 48824 | 386005984 | 501(c)(3) | 12000 | EDUCATION & TRAINING |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 4 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 33 | NumberOfRecipients |
| Amount Of Cash Grant | 47000 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHOLARSHIP PROCESS | Identifier |
| Return Reference | PART III, GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS | ReturnReference |
| Explanation | 1) THE CLUB SOLICITS SCHOLARSHIP APPLICATIONS FROM THE 29 U.S. AMERICAN VETERINARY MEDICAL ASSOCIATION ACCREDITED SCHOOLS. NO MORE THAN FOUR APPLICATIONS CAN BE SUBMITTED BY EACH SCHOOL. 2) APPLICATIONS ARE RECEIVED BY THE CLUB. APPLICATION PACKETS INCLUDE AN APPLICATION, ESSAY AND TRANSCRIPT. 3) APPLICATIONS ARE PROCESSED BY THE CLUB AND DISTRIBUTED TO THE SCHOLARSHIP REVIEW COMMITTEE. 4) THE SCHOLARSHIP REVIEW COMMITTEE SELECTS AWARD RECIPIENTS BASED ON THE FOLLOWING CRITERIA: A. GRADES B. NEED C. ESSAY D. COMMITMENT TO PUREBRED DOGS - RESEARCH 5) AWARD WINNERS AND THEIR SCHOOLS ARE NOTIFIED BY MAIL. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (11 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DENNIS B SPRUNG | |||||||||||||
| 376616 | 0 | 0 | 0 | 89267 | 0 | 99089 | 0 | 8884 | 0 | 573856 | 0 | 0 | 0 |
| JAMES T STEVENS | |||||||||||||
| 286387 | 0 | 0 | 0 | 20711 | 0 | 85904 | 0 | 14814 | 0 | 407816 | 0 | 0 | 0 |
| JOHN LYONS | |||||||||||||
| 247157 | 0 | 0 | 0 | 12015 | 0 | 81945 | 0 | 644 | 0 | 341761 | 0 | 0 | 0 |
| JAMES CROWLEY | |||||||||||||
| 167481 | 0 | 0 | 0 | 12418 | 0 | 24280 | 0 | 6719 | 0 | 210898 | 0 | 0 | 0 |
| MARGARET POINDEXTER | |||||||||||||
| 205942 | 0 | 0 | 0 | 1027 | 0 | 51361 | 0 | 4758 | 0 | 263088 | 0 | 0 | 0 |
| VICKI REES | |||||||||||||
| 132317 | 0 | 0 | 0 | 1192 | 0 | 40349 | 0 | 8184 | 0 | 182042 | 0 | 0 | 0 |
| DARRELL HAYES | |||||||||||||
| 123016 | 0 | 0 | 0 | 3124 | 0 | 67260 | 0 | 4284 | 0 | 197684 | 0 | 0 | 0 |
| CHARLES KNEIFEL | |||||||||||||
| 190000 | 0 | 0 | 0 | 7902 | 0 | 33880 | 0 | 0 | 0 | 231782 | 0 | 0 | 0 |
| DAVID ROBERTS | |||||||||||||
| 127206 | 0 | 0 | 0 | 6230 | 0 | 33826 | 0 | 5794 | 0 | 173056 | 0 | 0 | 0 |
| LISA GONZALEZ | |||||||||||||
| 203069 | 0 | 0 | 0 | 0 | 0 | 6128 | 0 | 1200 | 0 | 210397 | 0 | 0 | 0 |
| JOSEPH BAFFUTO | |||||||||||||
| 124295 | 0 | 0 | 0 | 2170 | 0 | 24065 | 0 | 9334 | 0 | 159864 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| SCHEDULE J | A COMPONENT OF THE BOARD APPROVED EXECUTIVE COMPENSATION PROGRAM IS BASED UPON THE ORGANIZATION'S OVERALL FINANCIAL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S JOB PERFORMANCE. THE BOARD APPROVED EXECUTIVE COMPENSATION PROGRAM IS REVIEWED WITH EXTERNAL CONSULTANTS ANNUALLY. AKC'S COMPENSATION COMMITTEE ALSO EXERCISES OVERSIGHT OF THIS REVIEW PROCESS. | |
| SCHEDULE J | THE AMOUNTS REPORTED IN THE RETIREMENT AND OTHER COMPENSATION COLUMN ON SCHEDULE J INCLUDE THE COMPANY'S MATCHING CONTRIBUTION TO THE 401K PLAN AND THE 2011 INCREASE IN THE ACTUARIAL VALUE OF THE CUMULATIVE ANTICIPATED DEFINED PLAN'S FUTURE PAYMENTS OVER THE EMPLOYEES' ESTIMATED LIFETIME. THERE WAS NO CASH COMPENSATION RECEIVED BY THE EMPLOYEES IN THIS REGARD. | SCHEDULE J, PART II |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (15 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| MEMBERS | FORM 990, PART VI, LINE 7A AND 7B | THE AMERICAN KENNEL CLUB, INC IS A CLUB OF CLUBS. THERE ARE APPROXIMATELY 610 MEMBER CLUBS, EACH OF WHOM HAS A DELEGATE REPRESENTING THE CLUB AT OUR QUARTERLY DELEGATES' MEETINGS. ANY CHANGES TO THE ORGANIZATION'S BY-LAWS REQUIRES A VOTE OF 2/3 OF THE DELEGATE BODY. EACH MEMBER OF THE BOARD OF DIRECTORS IS ALSO A DELEGATE OF ONE OF OUR MEMBER CLUBS (THE 13 BOARD MEMBERS ARE PART OF THE 610 MEMBER CLUBS). |
| BOARD REVIEW OF FORM 990 | FORM 990, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE AMERICAN KENNEL CLUB, INC. (THE CLUB) IN CONSULTATION WITH ITS STAFF. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY THE CLUB'S FINANCE DEPARTMENT. THE FINAL VERSION IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| COMPLIANCE WITH CONFLICT OF INTEREST POLICY | FORM 990, PART VI, LINE 12C | IT IS THE POLICY OF THE CLUB THAT ALL EMPLOYEES AVOID ANY CONFLICT BETWEEN THEIR INTERESTS AND THOSE OF THE CLUB. THE CLUB EXPECTS ALL EMPLOYEES TO SUPPORT ITS MISSION, POLICIES AND PROGRAMS AND TO CONDUCT THEMSELVES IN AN ETHICAL AND APPROPRIATE MANNER IN THE PERFORMANCE OF THEIR JOB DUTIES. IN ADDITION, EVERY EMPLOYEE OF THE CLUB HAS CERTAIN RESPONSIBILITIES REGARDING ACCESS TO AND DISCLOSURE OF CONFIDENTIAL INFORMATION. THE POLICY IS REVIEWED AND SIGNED BY ALL PARTIES ON AN ANNUAL BASIS. |
| COMPENSATION REVIEW PROCESS | PART VI, SECTION B, LINE 15A AND 15B | A COMPONENT OF THE BOARD-APPROVED EXECUTIVE COMPENSATION PROGRAM IS BASED UPON REVIEW WITH EXTERNAL CONSULTANTS OF THE ORGANIZATION'S OVERALL PERFORMANCE IN COMBINATION WITH THE INDIVIDUAL'S PERFORMANCE. THE PROGRAM IS ADMINISTERED AND REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ADHERES TO OUR CONFLICT OF INTEREST POLICY. ANY EXECUTIVE WITH A CONFLICT OF INTEREST IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE MATTER. THE COMPENSATION REVIEW PROGRAM INCLUDES REVIEW OF THE CURRENT MARKETPLACE ENVIRONMENT AND COMPARISON WITH OTHER ORGANIZATIONS OF SIMILAR SIZE TO ENSURE THAT COMPENSATION IS IN A REASONABLE RANGE CONSIDERING THE MARKET RATE FOR COMPARABLE POSITIONS. DETERMINATION OF COMPENSATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE ORGANIZATION'S RECORDS. |
| AVAILABLE TO THE PUBLIC | FORM 990, PART VI, LINE 19 | AMERICAN KENNEL CLUB MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS PUBLIC WEBSITE AT WWW.AKC.ORG AND UPON SPECIFIC REQUEST. |
| RECONCILIATION OF NET ASSETS | FORM 990, PART XI, LINE 5 | UNREALIZED GAINS : $ (2,109,338) PENSION BENEFITS OBLIGATIONS : $(15,032,189) OTHER UNREALIZED ADJUSTMENTS : $ 6,311 ------------ TOTAL OTHER LINE 5 = $(17,135,216) |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:KENNETH A. MARDEN TITLE:DIRECTOR - ROTATED OFF 3/11 HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:DR. THOMAS M. DAVIES TITLE:DIRECTOR/VICE CHAIRMAN HOURS:5 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:DR. CARMEN BATTAGLIA TITLE:DIRECTOR HOURS:5 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:CARL C. ASHBY III TITLE:DIRECTOR HOURS:5 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:RONALD MENAKER TITLE:DIRECTOR/CHAIRMAN HOURS:7 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:STEVEN D GLADSTONE ESQ TITLE:DIRECTOR HOURS:5 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:DENNIS B. SPRUNG TITLE:PRESIDENT/CEO HOURS:1 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:JAMES T. STEVENS TITLE:CFO HOURS:11 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:JOHN LYONS TITLE:COO HOURS:10 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| AKC COMPANION ANIMAL RECOVERY | ||||||||||
| 260 MADISON AVENUE | NEW YORK | NY | 10016 | 133904402 | PET RECOVERY | NY | 501(C)(3) | 9 | AKC | true |
| AKC HUMANE FUND INC | ||||||||||
| 260 MADISON AVENUE | NEW YORK | NY | 10016 | 260542468 | PET RELATED | NY | 501(C)(3) | 7 | AKC | true |
| AMERICAN KENNEL CLUB PAC | ||||||||||
| 260 MADISON AVENUE | NEW YORK | NY | 10016 | 261372850 | POLITICAL | NY | 527 | AKC | false | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| AKC COMPANION ANIMAL RECOVERY CORPORATION | ||
| p | 1816517 | CASH |
| AKC COMPANION ANIMAL RECOVERY CORPORATION | ||
| q | 1036305 | CASH |