2012-11-13T10:31:48-06:00 2011-12-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2011-01-01 134923060 AMERICAN KENNEL CLUB INC % JOSEPH V BAFFUTO JR AMER 2126968200 260 MADISON AVENUE NEW YORK NY 10016 DENNIS SPRUNG 2012-11-12 true KPMG LLP 2127589700 2011 2016-02-24 21:20:13Z DENNIS B SPRUNG 260 MADISON AVENUE NEW YORK NY 10016 54702006 false X WWW.AKC.ORG X 1884 NY AMERICAN KENNEL CLUB, INC. (THE CLUB) IS DEDICATED TO THE ADVANCEMENT, STUDY, BREEDING, EXHIBITING AND MAINTENANCE OF PUREBRED DOGS. 13 13 442 0 1883777 -408238 0 0 46716684 44888710 388576 439822 8853611 9008101 55958871 54336633 804450 756039 0 0 29413686 28171113 0 0 0 26182226 25512526 56400362 54439678 -441491 -103045 93913139 93281873 56379179 72986173 37533960 20295700 AMERICAN KENNEL CLUB, INC. 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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. East Asia and the Pacific 0 0 Program Services REGISTRATION 0 North America 0 0 Investments 6714877 0 0 0 0 6714877 6714877 false false false false true false ACTIVITIES PER REGION SCHEDULE F, PART I, LINE 3 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. true 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 4 0 SCHOLARSHIPS 33 47000 SCHOLARSHIP PROCESS PART III, GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS 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. X X X X false false false false false false false false false 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 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 SCHEDULE J, PART II 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. 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 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 false false false false false false false false false false false false false false false true true false AKC COMPANION ANIMAL RECOVERY CORPORATION p 1816517 CASH AKC COMPANION ANIMAL RECOVERY CORPORATION q 1036305 CASH